Image of Pengaruh diversifikasi terhadap manajemen laba perusahaan yang terdaftar di bursa efek Indonesia periode 2008-2011

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Pengaruh diversifikasi terhadap manajemen laba perusahaan yang terdaftar di bursa efek Indonesia periode 2008-2011

The purpose of this research is to find the effect of diversification on accrual and real earnings management. This research is held in non-financial companies listed in Indonesian Stock Exchange for period 2008-2011. Accrual earnings management is estimated by Jones (1991) and Kothari et al. (2005) model. Moreover, real earnings management is estimated by Roychowdhury (2006) model based on abnormal production cost and discretionary expenses. Diversification is measured by dummy segment, Herfindahl index and number of segment. The result shows negative relationship between diversification and accrual earnings management. While, the positive relationship exists between diversification and real earnings management.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8158PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Non
Diversification
Earnings
Earning management
financial companies
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv, 108 p. ; diagr. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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