Analisis Pengaruh Diversifikasi Perusahaan terhadap Manajemen Laba
The objective of this research is to examine the effect of corporate diversification on earnings management. Corporate diversification is measured by Herfindahl Index, while earnings management is measured by discretionary current accruals. This research used 53 firms listed in Indonesia Stock Excha...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Diponegoro
2013-05-01
|
| Series: | Jurnal Akuntansi dan Auditing |
| Subjects: | |
| Online Access: | https://ejournal.undip.ac.id/index.php/akuditi/article/view/5996 |