Artikel Jurnal :: Kembali

Artikel Jurnal :: Kembali

Hubungan antara informasi asimetri dan praktek perataan laba di Indonesia

Wasilah ([Fakultas Ekonomi UI;Fakultas Ekonomi UI;Fakultas Ekonomi UI, Fakultas Ekonomi UI], 2005)

 Abstrak

ABSTRAK
Hubungan antara informasi asimetri dan praktek perataan laba di Indonesia
This paper conducts an empirical investigation about the relations/zip between information asymmelly and earnings management in Indonesia. When information asymmetry is high, the stakeholders do not have any information or
resources to monitor and to know manager's activities which give rise to the
practice of earnings management. To provide evidence practices of earning
managements and information asymmetry, this paper uses aggregate accruals
with modified Jones model and market microstructure theory. This paper employs
return vtflatility, trading volume and quotes price for bid ask spread to proxy in
market microstructure. This paper employs generalized least squares with 60 firm
balanced panel data in the 1994-199, and also addresses about the effect of
Indonesian financial crisis to the relationship between information asymmet1y
and earnings management. We compare sub-sample before and in the financial
crisis period. Empirical result suggests a positive relationship between
information asymmetry as measured by bid ask spreads and the level of earnings
management in Indonesia. This positive relationship is not ~ffected by Indonesian
financial crisis.

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Jenis Koleksi : Artikel Jurnal
No. Panggil : J-pdf
Entri utama-Nama orang :
Subjek :
Penerbitan : Depok: [Fakultas Ekonomi UI;Fakultas Ekonomi UI;Fakultas Ekonomi UI, Fakultas Ekonomi UI], 2005
Sumber Pengatalogan : LibUI ind rda
ISSN : 18298494
Majalah/Jurnal : Jurnal Akuntansi dan Keuangan Indonesia
Volume : Vol. 2, No. 1, Juli 2005: 1-23
Tipe Konten : text
Tipe Media : computer
Tipe Carrier : online resource
Akses Elektronik : http://accounting.fe.ui.ac.id/jaki/FAKULTAS%20EKONOMI.PER%20-%20BAB/JURNAL%20AKUTANSI%20DAN%20KEUANGAN%20INDONESIA.VOLUME.2.%20NO.%201.JULI%202005/HUBUNGAN%20ANTARA%20INFORMASI%20ASIMETRI%20DAN%20PRAKTEK%20PERALATAN%20LABA%20DI%20INDONESIA.pdf
Institusi Pemilik : Universitas Indonesia
Lokasi : Fakultas Ekonomi
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
J-pdf 03-19-218351901 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20336429
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