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...

書誌詳細
第一著者:	Trisanti, Theresia
フォーマット:	学位論文
言語:	英語
出版事項:	2012
主題:	Accounting - Indonesia Corporate governance - Indonesia Income accounting
オンライン･アクセス:	http://psasir.upm.edu.my/id/eprint/32900/1/GSM%202012%2020R.pdf

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