Analisis Study "Key" dan "Han & Wang" Biaya Politik dan Pengelolaan Laba

sparta, sparta (2001) Analisis Study "Key" dan "Han & Wang" Biaya Politik dan Pengelolaan Laba. Jurnal Akuntansi, 5 (1). pp. 64-74. ISSN 1410-8591

41-Analisis Study Key dan Hand & Wang Biaya Politik dan Pengelolaan Laba.pdf

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This article tries to investigate the result of Key and Han & Wang Studies about the political cost effect to earning management on Cable Television Industry and all industry in the United State of America. Earning Management is measured using discretionary accruals. Both of the result of these study are consistent with Watt and Zimmerman's political cost hypothesis. Political cost hypothesis ia that manager will do earning management to reduce the wealth transfer and discretinonary accruals are more income - decreasing during scrutiny or event of sensitive politics. If both models of the research will be practised in Indonesia then suggestions and critiques againts both models in this article can be used as reference.

Item Type: Article
Uncontrolled Keywords: Political cost, earning management, Total Accrual
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Prodi S1 Akuntansi
Depositing User: Sparta Sparta
Date Deposited: 18 Oct 2020 10:51
Last Modified: 22 Nov 2022 20:52

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