MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING DAN KUALITAS AUDIT

MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING DAN KUALITAS AUDIT

<p><strong>Abstract</strong></p><p>This research aims to detect earnings management through classification shifting by classifying core expensesas discontinued operation or special items to increase core earnings. This research also predict that AuditQuality (KAP big 4...

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Bibliographic Details
Main Authors: Debbianita Debbianita, Sylvia Veronica Siregar, Desi Adhariani
Format: Article
Language:English
Published: Universitas Merdeka Malang 2016-10-01
Series:Jurnal Keuangan dan Perbankan
Subjects:
Classification shifting, discontinued operations, special items, audit quality
Online Access:http://jurnal.unmer.ac.id/index.php/jkdp/article/view/253

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