PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP MANAJEMEN LABA AKRUAL DAN RIIL
The purpose of this research is examining the influences of the adoption of IFRS-based accounting standards on both accrual-based and real earnings management.Aaccrual-based earnings management is proxied through discretional expense calculated by modified jones model. While real earnings management...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Academic Paper |
| Published: |
2016-09-08.
|
| Subjects: | |
| Online Access: | http://eprints.undip.ac.id/50521/ |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Internet
http://eprints.undip.ac.id/50521/3rd Floor Main Library
| Call Number: |
A1234.567 |
|---|---|
| Copy 1 | Available |