Market Response toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition - Earnings Management1

This study investigates how the capital market response to a variety of earnings management tools i.e., accrual-based earnings management, real transaction activities, and strategic revenue recognition. We measure the market response to the information content of earnings by the earnings response co...

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Bibliographic Details
Main Authors: Windy Puspita Dewi, Antonius Herusetya
Format: Article
Language:Indonesian
Published: Petra Christian University 2015-01-01
Series:Jurnal Akuntansi dan Keuangan
Subjects:
Online Access:http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/19517