PROFITABILITAS, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA

Income smoothing is strategy where management increases or decreases profits to reduce fluctuation. Income smoothing is common form of profit management. Income smoothing measured using Eckel Index which can distinguish between companies that did and did not undertake income smoothing. Eckel uses CV...

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Bibliografiske detaljer

Principais autores:	Hermawati Nurciptaning Arum, Mohamad Rafki Nazar, Wiwin Aminah
Format:	Artigo
Sprog:	Inglês
Udgivet:	Universitas Pasundan 2017-10-01
Serier:	Jurnal Riset Akuntansi Kontemporer
Online adgang:	https://journal.unpas.ac.id/index.php/jrak/article/view/581
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