MANAJEMEN LABA DENGAN CLASSIFICATION SHIFTING: PENGUJIAN LABA USAHA DAN POS LUAR BIASA (STUDI EMPIRIS DI NEGARA-NEGARA ASEAN)

MANAJEMEN LABA DENGAN CLASSIFICATION SHIFTING: PENGUJIAN LABA USAHA DAN POS LUAR BIASA (STUDI EMPIRIS DI NEGARA-NEGARA ASEAN)

Earnings management using classification shifting is interesting because many previous researches have shown that analyst and investors pay more attention to core earnings (investors give low weight on transitory earnings). Extraordinary items are transitory items or irregular items and their alloca...

Full description

Bibliographic Details
Main Authors: Soliyah Wulandari, Indra Wijaya Kusuma
Format: Article
Language:English
Published: Universitas Indonesia 2013-06-01
Series:JAKI (Jurnal Akuntansi dan Keuangan Indonesia)
Subjects:
earnings management
extraordinary items
classification shifting
Online Access:http://jaki.ui.ac.id/index.php/home/article/view/129/129

Similar Items

Similar Items