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Pengaruh Adopsi IFRS terhadap Manajemen Laba di Indonesia
This study aims to examine the effect of IFRS adoption on earnings management. Since 2012 Indonesia has adopted IFRS which is an
internationally accepted high quality financial reporting standard. One of the characteristics of the quality of…
internationally accepted high quality financial reporting standard. One of the characteristics of the quality of…
PENGARUH KARAKTERISTIK PERUSAHAAN, KINERJA PERUSAHAAN, DAN MANAGEMENT ENTRENCHMENT TERHADAP MANAJEMEN LABA
The purposes of this study is to investigate the impact of firm characteristics, firm performances, and management entrenchment on earnings management by using firms registered on Bursa Efek Indonesia for the period 2015-2019. Sampling method that is…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Impact of Earning Volatility, Real Earnings Management and Accruals on Investment Policy: Evidence from Indonesia
This study aims to analyze earnings volatility, real earnings management, and accrual earnings management on the company's investment policy. This study examines the effect of earnings volatility on investment policy in more depth, where the…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
A trade-off between tax reporting and financial reporting aggressiveness based on financial variables
Firms likely exhibit greater financial reporting aggressiveness to increase their earnings and eventually attract investors. However, firms also tend to reduce their taxable income to maximize their cash flow. Consequently, firms arguably manage…