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Hasil Pencarian

 
Ditemukan 2 dokumen yang sesuai dengan query
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Rosalia Anita Wibiksono, author
This study aims to determine whether the companies paying dividend in the previous year (payers) are more likely to perform earnings management than companies that do not (non-payers) in order to meet the expected dividend. The study also examines the impact of premanaged earnings and expected dividend on earnings management practices. Sample used...
Universitas Surabaya, Fakultas Bisnis dan Ekonomika, 2015
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Artikel Jurnal  Universitas Indonesia Library
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Sujoko Efferin, author
This study examines the dynamics of the implementation of IFRS in Indonesia and challenges faced by its stakeholders by using interpretive-qualitative research paradigm. In-depth interviews, observations, and documentary analysis were used during data collection processes. The results were then cross-examined through triangulation. More specifically, this study attempts to identify problems arised during the implementation...
Universitas Surabaya, Fakultas Bisnis dan Ekonomika, 2014
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Artikel Jurnal  Universitas Indonesia Library