Ditemukan 2 dokumen yang sesuai dengan query
Rosalia Anita Wibiksono
"
This study aims to determine whether the companies paying dividend in the previous year (payers)
are more likely to perform earnings management than companies that do not (non-payers) in
order to meet the expected dividend. The study also examines the impact of premanaged earnings
and expected dividend on earnings management practices. Sample used in this research are
manufacturing companies listed in Indonesia Stock Exchange in 2010-2012. The findings suggest
that there is a significant negative relationship between premanaged earnings and ...
"
Universitas Surabaya, Fakultas Bisnis dan Ekonomika, 2015
J-Pdf
Artikel Jurnal Universitas Indonesia Library
Sujoko Efferin
"
This study examines the dynamics of the implementation of IFRS in Indonesia and challenges
faced by its stakeholders by using interpretive-qualitative research paradigm. In-depth interviews,
observations, and documentary analysis were used during data collection processes. The results
were then cross-examined through triangulation. More specifically, this study attempts to identify
problems arised during the implementation and the responses of the stakeholders. The authors
hope that the findings can enrich the literatures about the interconnectedness among accounting,
culture, language, and stakeholders? interests in ...
"
Universitas Surabaya, Fakultas Bisnis dan Ekonomika, 2014
J-Pdf
Artikel Jurnal Universitas Indonesia Library
