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Yulianti, author
ABSTRAK
The purpose of this study is to investigate whether the Deferred Tax
Expenses analysis can be employed to detect earnings management in Indonesian
Capital Market. This study also compares the deferred tax expenses method and
the accrual method as the proxy of Earnings Management. This study finds that
deferred tax expenses and the accrual...
Depok: [Fakultas Ekonomi dan Bisnis Universitas Indonesia, Fakultas Ekonomi UI], 2005
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