Contoh Jurnal Bisnis Dan Akuntansi – Pengaruh Ukuran Perusahaan Terhadap Manajemen Laba

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Contoh Jurnal Bisnis Dan Akuntansi – Pengaruh Ukuran Perusahaan Terhadap  Manajemen Laba
https://drive.google.com/uc?export=download&id=0B8XZre34ywGLdjdsaXZ3SjhDRHM
Contoh Jurnal Bisnis Dan Akuntansi – Pengaruh Ukuran Perusahaan Terhadap  Manajemen Laba
Abstrak :
This study investigated size effect to earnings management. During this study, It‘s investigated whether medium and large-sized firm more aggressive to make use of earnings management through reporting positive earnings to avoid losses and / or earnings decreases by examining the earnings (change ) frequency distribution and probit analysis. Docu-mented is empirical evidence that small-, medium- and large-sized firms are likely to report positive earnings to avoid earnings losses. However, this study observed that firm size plays differing roles in earnings management. This study found that medium-and large-sized firms don‘t engage more earnings management  aggressively than small firms for both avoiding reporting earnings losses and earnings decreases.

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