MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING MELALUI DISCONTINUED OPERATIONS

MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING MELALUI DISCONTINUED OPERATIONS

Earnings management using classification shifting is done by changing the classification of an item in the income statement. Classification shifting does not change the company’s net profit, but the core earnings of that year will be reported too high. Earn-ings management using classification shift...

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Bibliographic Details
Main Authors: Vanessa Taniadji, Shanti Shanti, S, Patricia Febrina Dwijayanti
Format: Article
Language:Indonesian
Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2020-07-01
Series:Jurnal Akuntansi Kontemporer
Subjects:
manajemen laba
classification shifting
core earnings
discontinued operations
Online Access:http://journal.wima.ac.id/index.php/JAKO/article/view/2564

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