Beware of The Existence of a Big Bath With Asset Impairment After Pandemic Covid-19!

This study attempts to investigate the relationship between big bath accounting and asset impairment. It used the sample consisting of 231 firmyear observations from 33 mining companies listed on the Indonesia Stock Exchange during the 2012 to 2018 period. Logistic regression has been used to analyz...

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Bibliographic Details
Main Authors: KUSTONO, Alwan Sri (Author), AGUSTINI, Aisa Tri (Author), DERMAWAN, Scherrgyo Agung Rhyo (Author)
Format: Academic Paper
Published: The Indonesian Accounting Review, 2021-04-20T04:24:40Z.
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