>
Fa   |   Ar   |   En
   MANAJEMEN LABA DAN MANAJEMEN IMPRESI DALAM LAPORAN TAHUNAN: PENELITIAN STRATEGI PENGUNGKAPAN PERUSAHAAN  
   
نویسنده Suripto Bambang
منبع jurnal akuntansi dan keuangan indonesia - 2013 - دوره : 10 - شماره : 1 - صفحه:40 -59
چکیده    This study examines the impact of earnings management to impression management in management discussion and analysis (md&a). earnings management is measured using an index that includes accrual discretional, income smoothing, and loss avoidance reporting. impression management is measured using an index that includes the use of self-serving attribution and accounting explanation bias. impression management data are obtained by content analysis of the md&a sections of 594 annual report companies in the period between 2004 and 2009. empirical test results show that earnings management, performance level, performance changes, and economic conditions negatively affects impression management. the study results are usefull for regulators to formulate and enforce the bapepam rules no. viii.g.2 about annual report to minimize the possibility managers conducting earnings and impression management.
کلیدواژه earnings management ,impression management ,narrative disclosures
آدرس STIE YKPN Yogyakarta, Indonesia
پست الکترونیکی bambangsuripto@yahoo.com
 
     
   
Authors
  
 
 

Copyright 2023
Islamic World Science Citation Center
All Rights Reserved