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Manajemen laba kosmetik di negara-negara Asean : metode deteksi dengan Hukum Benford
Cosmetic earnings management is opportunistic earnings management by doing little upward rounding in the second digit of the earnings in order to lift up the first digit by one point. This is mainly done when the second digit of earnings is a big number, such as 9, so that a little upward rounding can change the second digit to 0 and lift up the first digit. These practices are based on cognitive reference point theory. The results of this research showed that the cosmetics earnings management occurred in ASEAN with different tendencies across country. Cosmetic earnings management has negative correlation with corruption and uncertainty avoidance; and positively correlated with individualism, economic freedom, and relative firm size.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8310 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Earnings management Cosmetic earnings management Cognitive reference points Benford\'s Law |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 112 p. : diagr. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |