Artikel Jurnal :: Kembali

Artikel Jurnal :: Kembali

Penggunaan distribusi laba dalam mendeteksi manajemen laba

oleh Yulianti (Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2004)

 Abstrak

Discontinuities in earnings distribution have been discovered by several studies in United States and Australia. These studies examined the pooled, cross sectional distribution of earnings and found discontinuities around earnings threshold which indicates the exercise of management discretion to exceed earnings threshold. This study examines the distribution of earnings in Indonesia for two important purposes which are avoiding losses and avoiding earnings decline.
The result on listed companies at the JSX during 1999 - 2002 show abnormality in earnings distribution, whereas total small profit firms are above expectations, meanwhile total small loss firms are the opposite. We didn 't find such abnormality in the distribution of earnings changes, whereas total small decrease firms in contrary are above expectations. This suggests that the most important earnings threshold for Indonesian firms is to avoid reporting losses.

 File Digital: 1

 Metadata

Jenis Koleksi : Artikel Jurnal
No. Panggil : JAKI-1-2-Des2004-89
Entri utama-Nama orang :
Subjek :
Penerbitan : Depok: Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2004
Sumber Pengatalogan :
ISSN :
Majalah/Jurnal : Jurnal Akuntansi dan Keuangan Indonesia
Volume : Vol. 1 (2) Desember 2004: 89-104
Tipe Konten :
Tipe Media :
Tipe Carrier :
Akses Elektronik :
Institusi Pemilik : Universitas Indonesia
Lokasi :
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
JAKI-1-2-Des2004-89 03-20-422528638 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 90954
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