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