Ditemukan 1 dokumen yang sesuai dengan query
Butarbutar, Sansaloni
"
This study examines the motives for earnings management following a series of regulation released
by the Capital Market Supervisory Agency and Indonesian Stock Exchange in 2004. After the release
of SK Bapepam-LK and BEJ, this study predicts that the negative effect of board of commissioners
on abnormal accruals is more pronounced and the predictive content of abnormal accruals is
stronger than previous periods. Results of the study are summarized as follows. First, the negative
effect of the board of commissioners ...
"
Universitas Katolik Soegijapranata, 2014
J-Pdf
Artikel Jurnal Universitas Indonesia Library
