PENGARUH ADOPSI IFRS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
The study aims to know the influence of IFRS adoption toward earnings management that isassessed by three measure of earnings smoothing. They are diversification of net income (ΔNI),center ratio of net income (ΔCF), and correlation between accrual and cash flows. This Studyalso uses the control vari...
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| Main Authors: | , |
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| Format: | EJournal Article |
| Published: |
Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia,
2014-11-01.
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| Subjects: | |
| Online Access: | Get Fulltext |
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| Call Number: |
A1234.567 |
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| Copy 1 | Available |