Analisis Praktik Perataan Laba pada Industri Real Estate dan Properti yang Bereputasi Baik di Bursa Efek Indonesia
Income smoothing is a manager's deliberate effort in choosing accounting method to normalize income in order to reach a stable income. Eckel models showed 9 corporate with good reputation and 6 corporate with bad reputation doing income smoothing practice. Independent Sample T-Test showed th...
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| Format: | Article |
| Language: | English |
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Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2013-11-01
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| Series: | Jurnal Akuntansi Kontemporer |
| Online Access: | http://journal.wima.ac.id/index.php/JAKO/article/view/1034 |