PERATAAN LABA (INCOME SMOOTHING) DAN ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHINYA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA
The aim of this research is to identify factors influencing incomesmoothing. Income smoothing is an active manipulation of earnings toward apredetermined target. The target may be set by the management, requested bythe analysts, or expected by a particular group of stakeholders (Chong, 2006).The fac...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Universitas Udayana
2011-01-01
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Series: | Jurnal Ilmiah Akuntansi dan Bisnis |
Subjects: | |
Online Access: | https://ojs.unud.ac.id/index.php/jiab/article/view/2645 |