MANAJEMEN LABA BERBASIS AKRUAL DAN RIIL SEBELUM DAN SETELAH ADOPSI IFRS

• المؤلفون الرئيسيون: , YAYU PUTRI SENJANI, , Prof. Dr. Slamet Sugiri
• التنسيق: Theses and Dissertations NonPeerReviewed
• منشور في: [Yogyakarta] : Universitas Gadjah Mada 2012
• الموضوعات: ETD
• الوصول للمادة أونلاين: 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

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...