Mendeteksi Earning Management

Mendeteksi Earning Management

<p class="ABSTRAK">Artikel ini membahas perkembangan model-model yang dapat digunakan untuk mendeteksi adanya earnings management berdasarkan akrual (accrual-based models). Masing-masing model memiliki asumsi dan metoda yang berbeda dalam mendeteksi adanya earnings management. Masing...

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Bibliographic Details
Main Author: Ahim Abdurahim
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2015-12-01
Series:Journal of Accounting and Investment
Subjects:
earnings management
healy model
de angelo model
jones model
modified jones model
industry model
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/502

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