Browsing Accounting by Subject "Board Characteristics"
Now showing items 1-1 of 1
-
PENGARUH KARAKTERISTIK DEWAN TERHADAP KONSERVATISMA AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2007 – 2010)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-01-10)Financial statement includes earning information that might be manipulated by management. Accounting conservatism is a principle that emphasizes prudent action in reporting earning which could prevent the opportunistic ...