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ANALISIS STRUKTUR CORPORATE GOVERNANCE DAN DISCLOSURE DALAM UPAYA MENINGKATKAN USEFULNESS INFORMASI AKUNTANSI BAGI PELAKU PASAR MODAL DI BURSA EFEK INDONESIA
(FE - 2015, 2016-05-09)
The study based on three grand theories namely agency theory, signaling theory and positive accounting theory. The objectives of the study were : 1) to analyze the impact of corporate governance structure on usefulness of ...
DAMPAK KONVERGENSI PENUH INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP DERAJAT REKAYASA LABA LAPORAN PERUSAHAAN MANUFAKTUR DI INDONESIA
(FE - 2015, 2016-05-04)
Penerapan nilai wajar akibat konvergensi IFRS rentan terhadap potensi manipulasi dan
kesalahan estimasi karena bekerja melalui akuntansi mark-to-market, yaitu aset dicantumkan
pada harga pasar mereka jika diperdagangkan ...