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TAX REFORM AND EARNING MANAGEMENT: POLITICAL COST HYPOTHESIS TEST IN INDONESIA
(THAMMASAT UNIVERSITY - FACULTY OF ECONOMICS, 2013-06-07)
This paper examine political cost hypothesis in Indonesia. Political cost hypothesis
revealed that some firms that more vulnerable to political cost than the other manage income
downward to avoiding the attention of ...
FIRMS’ RESPONS ON TAX REFORM: EVIDENCE FROM INDONESIAN CAPITAL MARKET
(Asia Pacific Conference On Accounting And Finance, 2015-06-11)
The purpose of this study was examine and analyze indications of earnings management
undertaken by property and real estate companies before and after implementation of new tax
law. It also examine and analyze the influence ...