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...
| 第一著者: | |
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| フォーマット: | 学位論文 |
| 言語: | 英語 |
| 出版事項: |
2012
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| 主題: | |
| オンライン･アクセス: | http://psasir.upm.edu.my/id/eprint/32900/1/GSM%202012%2020R.pdf |