Ditemukan 2 dokumen yang sesuai dengan query
Bambang Suripto
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Previous studies indicated that there were two common types? performance explanations
disclosures by Indonesian company?s managers in annual report: (1) performance attribution
and (2) accounting explanation (Suripto 2013). Performance attribution disclosures were more
useful and expensive than accounting explanation (Aerts et al. 2013). This study is conducted
to obtain empirical answers for two research questions: (1) whether firm characteristics affect
performance attribution disclosure extent in the annual report and (2) whether performance
attribution information is useful to evaluate company earnings persistency. ...
"
Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta, 2014
J-Pdf
Artikel Jurnal Universitas Indonesia Library
Bambang Suripto
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This study examines the impact of earnings management to impression management in Management
Discussion and Analysis (MD&A). Earnings management is measured using an index that includes accrual
discretional, income smoothing, and loss avoidance reporting. Impression management is measured using
an index that includes the use of self-serving attribution and accounting explanation bias. Impression
management data are obtained by content analysis of the MD&A sections of 594 annual report companies
in the period between 2004 and 2009. Empirical test results show ...
"
STIE YKPN Yogyakarta, 2013
PDF
Artikel Jurnal Universitas Indonesia Library
