Manajemen Laba Setelah Perubahan Peringkat Obligasi Perusahaan
This study aims to obtain empirical evidence of earnings management after changes in corporate bond ratings. The modified Jones model is used to identify companies that practice earnings management. The population in this study is all bonds of nonfinancial companies that issue bonds and those that e...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Udayana
2019-09-01
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| Series: | E-Jurnal Akuntansi |
| Online Access: | https://ojs.unud.ac.id/index.php/Akuntansi/article/view/49607 |