ANALISIS PRAKTIK MANAJEMEN LABA SEBELUM DAN SESUDAH PEMBERLAKUAN UU NO. 36 TAHUN 2008
A change in corporate income tax rates in 2008 were effected from January 1, 2009 will lead to an indication of earnings management by the company to obtain tax savings. Therefore, this study aimed to analyze whether the company's conduct earn-ings management in response to changes in corporate inco...
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| Principais autores: | , , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University
2013-01-01
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| coleção: | Jurnal Akuntansi Kontemporer |
| Assuntos: | |
| Acesso em linha: | http://journal.wima.ac.id/index.php/JAKO/article/view/2614 |
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