Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi
Vol 3, No 7 (2005): Edisi April

INDIKASI MANAJEMEN LABA DI SEKITAR PERUBAHAN PERATURAN PERPAJAKAN TAHUN 2000

Yuliarini, Sarah (Unknown)

Article Info

Publish Date
22 Nov 2017

Abstract

The previous research found empirical evidences about earnings management surrounding Initial Public Offering (IPO). This study obtained to give prove that tested earnings management around taxation role changed in companies that listed 1999 untill 2000. Statistical analysis method used is parametric and by comparing of mean of discretionary accruals as a proxy by earnings management. This research ' result shows there are not indication of earnings mangement at one year before legalized taxation change , neither at legalization. It can explain that management have another efford to protecting their asset from government regulation.

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Journal Info
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi
Website

Abbrev

equilibrium

Publisher

Universitas Wijaya Kusuma Surabaya

Subject

Economics, Econometrics & Finance

Description

EQUILIBRIUM journal is published by Research Institution and Community Service Wijaya Kusuma Surabaya University. EQUILIBRIUM journal accepts any manuscripts or articles in the field of economics, management and accounting studies from both national and international academicians and ...