Browsing International Con (Acc) by Subject "Earning Management"

Now showing items 1-2 of 2

    • FIRMS’ RESPONS ON TAX REFORM: EVIDENCE FROM INDONESIAN CAPITAL MARKET 

      Upa, Vierly Ananta (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 ...

    • TAX REFORM AND EARNING MANAGEMENT: POLITICAL COST HYPOTHESIS TEST IN INDONESIA 

      Upa, Vierly Ananta (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 ...