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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Détails bibliographiques
Auteur principal:	Trisanti, Theresia
Format:	Thèse
Langue:	anglais
Publié:	2012
Sujets:	Accounting - Indonesia Corporate governance - Indonesia Income accounting
Accès en ligne:	http://psasir.upm.edu.my/id/eprint/32900/1/GSM%202012%2020R.pdf

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