MANAJEMEN LABA AKRUAL DAN RIIL SEBELUM DAN SETELAH ADOPSI WAJIB IFRS DI UNI EROPA
This study aims to provide empirical evidence on earnings management practices in the Europe Union in three years before and after the mandatory IFRS adoption. Earning management practices what are observed is accrual earnings management (the level of discretionary accruals) and real earnings manage...
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| Format: | Article |
| Language: | English |
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Universitas Islam Negeri Syarif Hidayatullah Jakarta
2015-09-01
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| Series: | Etikonomi |
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| Online Access: | http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1905 |