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ANALISIS PERBANDINGAN KEMAMPUAN DISCRETIONARY ACCRUALS DAN BOOK TAX DIFFERENCES DALAM MENDETEKSI MANAJEMEN LABA SEBELUM DAN SESUDAH PENERAPAN UU NO. 36 TAHUN 2008
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2014-04-15)
The change of corporate income tax rate based on UU No. 36 Tahun 2008 can motivate the companies to conduct earnings management. Detecting earnings management using discretionary accruals method is vulnerable to errors in ...