MENDETEKSI MANAGEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING: PENGUJIAN CORE EARNINGS DAN EXTRAORDINARY ITEMS (STUDI EMPIRIS DI NEGARA-NEGARA ASEAN)

• Main Authors: , SOLIYAH WULANDARI, SE., , Prof. Dr. Indra Wijaya Kusuma, MBA
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2011
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/88889/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=50877
• Institution: Universitas Gadjah Mada

Earnings management using classification shifting is interesting because many previous researches have shown that analyst and investors give more attention to core earnings (investors give low weight on transitory earnings). Extraordinary items are transitory items or irregular items and their alloc...