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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Bibliographic Details
Main Author:	Trisanti, Theresia
Format:	Thesis
Language:	English
Published:	2012
Subjects:	Accounting - Indonesia Corporate governance - Indonesia Income accounting
Online Access:	http://psasir.upm.edu.my/id/eprint/32900/1/GSM%202012%2020R.pdf

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