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Hasil Pencarian

Ditemukan 3 dokumen yang sesuai dengan query
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Mulyadi
Akuntansi biaya
Yogyakarta: STIE-YKPN, 1991
657.42 MUL a
Buku Teks  Universitas Indonesia Library
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Lincolin Arsyad
Ekonomi pembangunan
Jakarta: STIE-YKPN, 1988
338.9 LIN e
Buku Teks  Universitas Indonesia Library
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Bambang Suripto
Manajemen laba dan manajemen impresi dalam laporan tahunan: penelitian strategi pengungkapan perusahaan / Bambang Suripto
" 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
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Artikel Jurnal  Universitas Indonesia Library