Manajemen Laba Pengarang: Lilts Setiawati dan Ainun Na'im Jurnal: Tahun: 2000 Summary / Kata Kunci: ABSTRACT This paper is intended to explain manager responsibility in managing opportunities to choose accounting methods for external reporting, so that the reported earnings information will not mislead investors. Earnings management is a purposeful intervention in the external financial reporting process, with the intent to obtain some private gains (Schipper, 1989, 92). Opportunity to manage earnings as a consequence of our current accounting system can not be eliminated. The problem is earning management can influence investor decisions. Keywords: earnings management File: tidak tersedia untuk didownload Sitasi (tidak ada sitasi) Referensi 1. Andrew A Christie. Proshow producer download. ProShow Gold has hundreds of effects, transitions, motion effects and fancy pre-made slide styles. You can use a single photo per slide, or have fun with multi-layered effects. When you're done, you can easily share your slideshow online via Facebook, YouTube and Vimeo. The definitive guide to ProShow Gold. The ProShow Gold User Guide is the official manual for Gold, covering every feature, function, and option in the program. The user guide is available as a free PDF download. Manajemen laba didefinisikan sebagai usaha manajer untuk melakukan manipulasi laporan keuangan dengan sengaja dalam batasan yang dibolehkan oleh prinsip-prinsip akuntansi yang bertujuan untuk memberikan informasi yang menyesatkan kepada para pengguna laporan keuangan untuk kepentingan para manajer (Meutia, 2004). Dan Jerold L.Zimmerman, 'Efficient and Opportunistic,,Choices of Accounting Procedures: corporate Control Contest, 1994 2. Anwer S Ahmed., Carolyn Takeda dan Shawn Thomas, Bank loan loss provision: A reexamination of capital management, earnings managements and signalling effects,', 1998 3. ![]() Connie L Becker., Mark L. Defond, James Jiambalvo, dan K.R. Subramanyam, The Effect of Audit Quality on Earnings Management,'., 1998 4. Eli Bartov, The timing of asset sales and earnings manipulation, 1993 5. Ervin L Black., Keith F. Sellers dan Tracy S. Manly, Earnings management using asset sales: an international study of countries allowing noncurrent asset revaluation,', 1998 6. Harry DeAngelo, Linda DeAngelo, dan Douglas J. Skinner, Accounting choice in troubled companies,'., 1994 7. Kathleen M Eisenhardt., Agencytheory: An assessment and review,', 1989 8. L. Download winning eleven 8 for pc full version. E DeAngelo, Accounting numbers as market valuation substitutes: A study of management buyouts of public, 1986 9. Lane A Daley.dan Robert L. Vigeland, The Effect of Debt Covenant and, 1983 10. Marilyn Fischerdan Kenneth Rosenzweig, Attitudes of Students andAccounting Practitioners Concerning the, 1995 11. ![]() MarkL DeFond., dan James Jiambalvo, Debt Covenant Violation and, 1994 12. MarkL DeFond. Dan James Jiambalvo, Incidence and Circumstances ofAccounting Errors,', 1991 13. Micah Frankel, dan Robert Trezervant, The Year End LIFO Inventory Purchasing, Decision: An Empirical Test,', 1994 14. Patricia Dechow. Sloan, dan Amy P. Sweeney, Detecting Earnings Management,', 1995 15. Stefen F Cahan., The effect of antitrust investigations on discretionary accruals: A refined test of the political-cost hypothesis,', 1992 16. Taylor Eddey, Director's Recommendation on Takeover Bids and theManagement of Earnings: Evidence from Australian Takeovers, 1999 17. William J Bruns. Dan Kenneth A. Merchant, The Dangerous Morality of Managing Earnings,', 1990.
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |