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