PENGARUH GUGATAN GANTI RUGI TERHADAP KEBIJAKAN PENENTUAN LABA DALAM LAPORAN KEUANGAN : PENGUJIAN LITIGATION HYPOTHESIS PERUSAHAAN INDONESIA

Autor: Wahyu Manuhara Putra
Jazyk: angličtina
Rok vydání: 2016
Předmět:
Zdroj: Journal of Accounting and Investment, Vol 11, Iss 2, Pp 115-136 (2016)
Druh dokumentu: article
ISSN: 2622-3899
2622-6413
Popis: The purpose of this study was to examine the effect of the event or events (insident) litigation against the policy determination of the profits. The sample was perushaaan listed on the Jakarta Stock Exchange (JSX) from 1993-2006. The results of this study found no effect of compensation in respect of the determination of the profit for the company policy in a period of dispute relative to the period not as a defendant.
Databáze: Directory of Open Access Journals