sparta, sparta (2001) Analisis Study "Key" dan "Han & Wang" Biaya Politik dan Pengelolaan Laba. Jurnal Akuntansi, 5 (1). pp. 64-74. ISSN 1410-8591
|
Text
41-Analisis Study Key dan Hand & Wang Biaya Politik dan Pengelolaan Laba.pdf Download (4MB) | Preview |
Abstract
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 |
| URI: | http://repository.ibs.ac.id/id/eprint/1273 |
Actions (login required)
 |
View Item |
