MANAJEMEN PENDAPATAN DAN PENGECUALIAN PAJAK PENDAPATAN DI MALAYSIA

This study examines whether earnings management action was done in Malaysia for period of 1999. The study was based on abnormal accrual, continued by is spliting off to discretionary accrual and non-discretionary accrual by Jones' model (1991). There were 295 companies registered in Kuala Lumpu...

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Bibliographic Details
Main Authors: Daing Nasir Ibrahim, Yuskar Yuskar, Fauziah Md. Taib
Format: Article
Language:Indonesian
Published: Petra Christian University 2003-01-01
Series:Jurnal Akuntansi dan Keuangan
Subjects:
Online Access:http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/16144