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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 Number | Location | Available |
|---|---|---|
| 8158 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| 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 |
| Lampiran Berkas | Tidak Ada Data |