Narrative Accounting Practices in Indonesia Companies

Autor:	Inten Meutia, Budiawan Cimarko Putra
Jazyk:	angličtina
Rok vydání:	2017
Předmět:	creative accounting narrative accounting management discussion analysis impression management Social Sciences Commerce HF1-6182 Business HF5001-6182
Zdroj:	Binus Business Review, Vol 8, Iss 1, Pp 77-83 (2017)
Druh dokumentu:	article
ISSN:	2087-1228 2476-9053
DOI:	10.21512/bbr.v8i1.1944
Popis:	This research aimed to reveal creative accounting practices in the form of narrative accounting occuring in companies in Indonesia. Using content analysis, this research analyzed the management discussion and analysis section in the annual report on the group of companies whose performance had increased and declined in several companies listed on the Indonesian Stock Exchange. This research finds that the narrative accounting practices are applied in these companies. The four methods of accounting narratives are found in both groups of companies. There are stressing the positive and downplaying the negative, baffling the readers, differential reporting, and attribution.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/19864ef720804cb59219cab957c08679 Zobrazit plný text záznamu View record in DOAJ