Can the Reclassification of Other Comprehensive Income Narrow the Opportunities for Creative Accounting: Earnings Management and Income Smoothing?
So far, research in Indonesia examines that the factors that influence creative accounting are the application of Good Corporate Governance, leverage, company size, and political connections, while research on the effect of other comprehensive income (OCI) as a result of the application of fair val...
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| Format: | Article |
| Language: | Indonesian |
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Petra Christian University
2023-05-01
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| Series: | Jurnal Akuntansi dan Keuangan |
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| Online Access: | https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/25045 |