Browsing Students & Alumnae by Subject "Penentuan Discretionary Accruals"
Now showing items 1-1 of 1
-
Hubungan antara Kualitas Audit dengan Penentuan Discretionary Accruals pada Perusahaan yang Terdaftar di Bursa Efek Jakarta Tahun 2000-2003
(Universitas Islam Indonesia, 2006)Accruals let managers communicate their private and inside information and thereby improve the ability of earnings to reflect the underlying economic value. However, managers could engage in aggressive reporting of ...