Earnings Management in Banking Industry And Its Impact on The Firm Value
This research investigates earnings management through discretionary accruals in pre and post period of convergence of IFRS and analyses its impact on the firm value in Indonesian banking industry. The sample of this research was 23 banks listed in Indonesia Stock Exchange over period of 2007-2014. ...
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| Format: | Article |
| Language: | Indonesian |
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Universitas Negeri Surabaya
2018-10-01
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| Series: | Akrual: Jurnal Akuntansi |
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| Online Access: | https://journal.unesa.ac.id/index.php/aj/article/view/2788 |