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Soliyah Wulandari
Manajemen laba dengan classification shifting: pengujian laba usaha dan pos luar biasa (studi empiris di negara-negara asean) / Soliyah Wulandari, Indra Wijaya Kusuma
" Earnings management using classification shifting is interesting because many previous researches have shown that analyst and investors pay more attention to core earnings (investors give low weight on transitory earnings). Extraordinary items are transitory items or irregular items and their allocation require management subjectivity, thus allowing management to exercise classification shifting using extraordinary items to increase core earnings. This research aims to detect earnings management through classification shifting by classifying core expenses as extraordinary items to increase core earnings. Samples ... "
UIN Syarif Hidayatullah Jakarta, 2013
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Artikel Jurnal  Universitas Indonesia Library