Earnings Management in Banking Industry And Its Impact on The Firm Value

Earnings Management in Banking Industry And Its Impact on The Firm Value

This research investigates earnings management through discretionary accruals in pre and post period of convergence of IFRS and analyses its impact on the firm value in Indonesian banking industry. The sample of this research was 23 banks listed in Indonesia Stock Exchange over period of 2007-2014. ...

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Bibliographic Details
Main Author:	Ahmad Abbas
Format:	Article
Language:	Indonesian
Published:	Universitas Negeri Surabaya 2018-10-01
Series:	Akrual: Jurnal Akuntansi
Subjects:	earnings management firm value ifrs income-increasing income-decreasing.
Online Access:	https://journal.unesa.ac.id/index.php/aj/article/view/2788

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