Ditemukan 1 dokumen yang sesuai dengan query
Soliyah Wulandari, author
Earnings management using classification shifting is interesting because many previous researches
have shown that analyst and investors pay more attention to core earnings (investors give low weight on
transitory earnings). Extraordinary items are transitory items or irregular items and their allocation require
management subjectivity, thus allowing management to exercise classification shifting using extraordinary
items...
UIN Syarif Hidayatullah Jakarta, 2013
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Artikel Jurnal Universitas Indonesia Library
