Ditemukan 1 dokumen yang sesuai dengan query
Bambang Suripto
"
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
