ANALISIS PERATAAN LABA ( INCOME SMOOTHING ) : FAKTOR YANG MEMPENGARUHINYA DAN PENGARUHNYA TERHADAP RETURN DAN RISIKO SAHAM PERUSAHAAN GO PUBLIC DI BURSA EFEK JAKARTA
This research is designed to examine the income smoothing in Indonesia. Income smoothing can be defined as a means used by management to diminish the variability of stream of reported income numbers relative to some perceived target stream by the manipulation of artificial (accounting) and real (tra...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Muhammadiyah University Press
2008-06-01
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Series: | Benefit Jurnal Manajemen dan Bisnis |
Subjects: | |
Online Access: | http://journals.ums.ac.id/index.php/benefit/article/view/1263 |