DETERMINAN PENGUNGKAPAN INFORMASI ATRIBUSI DAN DAMPAKNYA TERHADAP PERSISTENSI LABA

Previous studies indicated that there were two common types’ performance explanations disclosures by Indonesian company’s managers in annual report: (1) performance attribution and (2) accounting explanation (Suripto 2013). Performance attribution disclosures were more useful and expensive than acco...

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Bibliographic Details
Main Author: Bambang Suripto
Format: Article
Language:English
Published: Universitas Indonesia 2014-06-01
Series:JAKI (Jurnal Akuntansi dan Keuangan Indonesia)
Subjects:
Online Access:http://jaki.ui.ac.id/index.php/home/article/view/333/333