Hubungan Adopsi Ifrs Psak No.16 (Revisi 2007) Dengan Discretionary Accruals Sebagai Alat Manajemen Laba Serta Pengaruhnya Terhadap Nilai Perusahaan

Hubungan Adopsi Ifrs Psak No.16 (Revisi 2007) Dengan Discretionary Accruals Sebagai Alat Manajemen Laba Serta Pengaruhnya Terhadap Nilai Perusahaan

Abstract The purpose of this study to determine the effect of earnings management on firm performance. Earnings management proxy by discretionary accruals, firm performance meausured by Tobins’s Q. The study used secondary data listed in Indonesia Stock Exchange on manufacturing company period 201...

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Bibliographic Details
Main Author: andi son
Format: Article
Language:Indonesian
Published: Universitas Negeri Surabaya 2017-07-01
Series:Akrual: Jurnal Akuntansi
Subjects:
earning management
firm performance
sfas no.16
Online Access:https://journal.unesa.ac.id/index.php/aj/article/view/581

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