MANAJEMEN LABA DAN MANAJEMEN IMPRESI DALAM LAPORAN TAHUNAN: PENELITIAN STRATEGI PENGUNGKAPAN PERUSAHAAN
This study examines the impact of earnings management to impression management in Management Discussion and Analysis (MD&A). Earnings management is measured using an index that includes accrual discretional, income smoothing, and loss avoidance reporting. Impression management is measured using...
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| Format: | Article |
| Language: | English |
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Universitas Indonesia
2013-06-01
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| Series: | JAKI (Jurnal Akuntansi dan Keuangan Indonesia) |
| Subjects: | |
| Online Access: | http://jaki.ui.ac.id/index.php/home/article/view/131/131 |