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Ditemukan 1 dokumen yang sesuai dengan query
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Bambang Suripto, author
Manajemen laba dan manajemen impresi dalam laporan tahunan: penelitian strategi pengungkapan perusahaan / Bambang Suripto
This study examines the impact of earnings management to impression management in Management Discussion and Analysis (MD&A). Earnings management is measured using an index that includes accrual discretional, income smoothing, and loss avoidance reporting. Impression management is measured using an index that includes the use of self-serving attribution and accounting explanation bias. Impression management...
STIE YKPN Yogyakarta, 2013
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Artikel Jurnal  Universitas Indonesia Library