MANAJEMEN LABA BERBASIS AKRUAL DAN RIIL SEBELUM DAN SETELAH ADOPSI IFRS
This study aims to provide empirical evidence on earnings management practices in the Europe Union in three years before and after the mandatory IFRS adoption. Earnings management practices what are observed is accrual earnings management (the level of discretionary accruals) and real earnings manag...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2012
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/99212/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=55492 |
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| Institution: | Universitas Gadjah Mada |