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Manajemen laba melalui aktivitas riil dan pengaruhnya terhdap relevansi nilai laba
This research aims to examine the impact of real earnings management on cash flow from operations(through sales manipulation), discretionary expenses, and production costs and to examine the impact of this real earnings management on value relevance of earnings. Samples used in this research are manufacturing public firms in Indonesia from 2002 until 2011. The results show that real earnings management has negative impact on cash flow from operations and discretionary expenses and has positive impact on production costs. Moreover, this research finds that real earnings management through production costs has negative impact on value relevance of earnings. However, real earnings management through sales manipulation and discretionary expenses has no impact on value relevance of earnings.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8105 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia., 2013 |
|---|---|
| Edisi | - |
| Subjek | Cash flow Earnings Cost production Earning mangement discretionary expenses |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv ; 86 p. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |