Manufacturing Corporate Life Cycle and Discretionary Accruals with Piecewise Linear Model

This study aimed to investigate the effect of life cycle at the critical point of the growth mature and mature-stagnant stages of discretionary accruals and the effect of company age on discretionary accruals. In addition, this study also examines the differences of discretionary accruals in growth-...

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Bibliographic Details
Main Authors: Cahyo Indraswono, Anggreni Dian Kurniawati
Format: Article
Language:Indonesian
Published: Universitas 17 Agustus 1945 (UNTAG) Semarang 2020-01-01
Series:Media Ekonomi dan Manajemen
Subjects:
Online Access:http://jurnal.untagsmg.ac.id/index.php/fe/article/view/1195