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  • Infor Vs Oppor EM

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    Binar Arum Nurmawati
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    4 views1 page

    Infor Vs Oppor EM

    Uploaded by

    Binar Arum Nurmawati

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    Justifikasi masalah kajian ada perbedaan impak EM kepada market, iaitu EM untuk

    tujuan informational vs untuk tujuan opportunistic.


    Holthausen, R.W., and Leftwich, R.W. 1983. "The economics consequences of
    accounting choice." Journal of Accounting and Economics 5(2): 77-117.
    (pembahasan pertama mengenai informational vs opportunistic earnings management)
    Guay, Kothari, Watt. 1996. a market based evaluation of discretionary accrual model.
    Journal of accounting research. Supplement. 83-105.

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