Manajemen Laba Pada Saat Pergantian CEO (Dirut) Di Indonesia

Manajemen Laba Pada Saat Pergantian CEO (Dirut) Di Indonesia

This study investigates earnings management of CEO changes in Indonesia. CEO change is classified either as routine or non-routine based on RUPS (General Shareholders Meeting) and RUPSLB (Extraordinary General Shareholders Meeting) information. The samples are listed company undergoing CEO changes i...

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Bibliographic Details
Main Authors: Priskila Adiasih, Indra Wijaya Kusuma
Format: Article
Language:Indonesian
Published: Petra Christian University 2011-09-01
Series:Jurnal Akuntansi dan Keuangan
Subjects:
Earnings management
discretionary accruals
routine and non-routine CEO changes.
Online Access:http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/18458

Internet

http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/18458

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