Effects of accounting and corporate governance reforms on income smoothing practices by Indonesia listed firms

Effects of accounting and corporate governance reforms on income smoothing practices by Indonesia listed firms

Recent accounting research reveals that income smoothing (IS) practices in developing and emerging economies are higher than in developed-country. As an emerging market, Indonesia has a high occurrence of IS practices since around 65% of Indonesian listed firms have committed to it (Damayanthi, 2002...

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书目详细资料
主要作者:	Trisanti, Theresia
格式:	Thesis
语言:	English
出版:	2012
主题:	Accounting - Indonesia Corporate governance - Indonesia Income accounting
在线阅读:	http://psasir.upm.edu.my/id/eprint/32900/1/GSM%202012%2020R.pdf
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