Search
Now showing items 1-3 of 3
Identification of Earnings Management on The Company Listed on The Index LQ 45 in Indonesia Stock Exchange
(Fakultas Ekonomi Universitas Bengkulu, 2011-02-13)
Earnings management is a management action to maximize or
minimize the portion of accruals in earnings. Management often
perform earnings management for several reasons: first, because the
use of the accrual basis of ...
Earnings Management Practices In Companies Listed In Jakarta Islamic Index-Indonesian Stocks Exchange
(Fakultas Ekonomi Universitas Bengkulu, 2011-02-13)
Earnings management existed because it was impacted from accrual basis.
In practice, managers choose policies to maximize their utility and market
value of the firm (Scott, 2006). Agency theory provides a view that
earnings ...
Earnings Management Practices: The Comparative Studies Between Shariah Index (JII) and Conventional Index (LQ-45) In Indonesian Stock Exchange
(Fakultas Teknik Universitas Muhammadiyah Surakarta, 2011-02-13)
Earnings management is a phenomenon that is difficult to avoid because
the impact of using the accrual basis for preparation of financial
statements. The practice of earnings management can be viewed from
two different ...