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...
Main Authors: | , , |
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Format: | Article |
Language: | Indonesian |
Published: |
Petra Christian University
2003-01-01
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Series: | Jurnal Akuntansi dan Keuangan |
Subjects: | |
Online Access: | http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/16144 |