Browsing by Subject "A BIG BATH ACCOUNTING"

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    • Beware of The Existence of a Big Bath With Asset Impairment After Pandemic Covid-19! 

      KUSTONO, Alwan Sri; AGUSTINI, Aisa Tri; DERMAWAN, Scherrgyo Agung Rhyo (The Indonesian Accounting Review, 2021-01-01)
      This study attempts to investigate the relationship between big bath accounting and asset impairment. It used the sample consisting of 231 firmyear observations from 33 mining companies listed on the Indonesia Stock Exchange ...