Professional Documents
Culture Documents
Astika, Ida Bagus Putra, Manajemen Laba Dan Motif Yang Melandasinya.
http://www.google.com. Diakses tanggal 3 April 2012.
Chia et al, 1997. The Association of Aggregate and Disaggregated Earnings With
Annual Stock Returns. Accounting and Finance 37: 111-128.
Cotter, J. 1996. Accrual and Cash Flow Accounting Models: A Comparison of The
Value Relevance and Timeliness of Their Components. Accounting and
Finance 36: 127- 150.
Dechow, P.M., Sloan, R.G., Sweeney, A.P, 1995. Detecting Earnings Management.
The Accounting Review 70, 193-225.
DeFond, M. L., and J. Jimbalvo. 1994. Debt Covenant Violation and the
Manipulation of Accruals. Journal of Accounting and Economics 17(1-2):
145-176.
Fauziah, Emi, 2011. Praktek Manajemen Laba Pada Perusahaan Go Publik Yang
Terdaftar Di Index LQ45 Bursa Efek Indonesia. Tesis. Universitas
Muhammaadiyah Surakarta, tidak dipublikasikan.
Gaver, J.J Gaver, K.M; Austin J. R, 1995. Additional Evidence on Bonus Plan and
Income Management. Journal of Accounting and Economic,Vol.19: 3-28.
Gomez, Xavier Garza,et al, 2000. Discretionary Accrual Models And The
Accounting Process. Kobe Economis And Business Review, 2000.
Gumanti, Tatang Ari, 2000. Earnings Management : Suatu Telaah Pustaka. Jurnal
Akuntansi dan Keuangan, Vol. 2, No.2, Nopember 2000. p. 104 – 115.
Halim, Julia; Carmel Meiden; Rudilf Lumban Tobing, 2005. Pengaruh Manajemen
Laba Pada Tingkat Pengungkapan Laporan Keuangan Pada Perusahaan
Manufaktur Yang Termasuk Dalam Indeks LQ – 45. Simposium Nasional
Akuntansi VIII : Solo, 15 -16 September 2005.
Hansen, Glen. A, 1999. Bias And Measurement Error In Discretionary Accrual
Model. http://ssrn.com. Diakses tanggal 15 Juni 2012.
Healy, Paul. M; James M. Wahlen, 1998. A review Of The Earnings Management
Literature And Its Implications For Standart Setting. http://ssrn.com.
Diakses tanggal 15 Juni 2012.
Islam, Aminul; Ruhani Ali; Zamri Ahmad, 2011. Is Modified Jones Model Effective
In Detecting Earnings Management Evidence From Developing Economy.
International Journal Of Economic And Finance, Vol.3, No.2, May 2011.
Loftus, J. A; S. Sin, 1997. The Role of Current and Non Current Accruals in The
Relation Between Stock Returns and Earnings. Accounting and Finance
37: 147-161.
Mashadi, Mahmood Mostafazadeh, Ahmad Addollahi et. al, 2012. The Impact Of
Earnings Management On The Value – Relevance Of Earnings And Book
Value In Tehran Stock Exchange. American Journal Of Scientitic Research
ISSN 1450 – 223X, Issue 59, 2012. p. 79 – 90.
Myers, J. N;Myers, L. A; Skinner, D. J, 2007. Earnings Momentum and Earnings
Management. Journal of Accounting, Auditing, & Finance, 22 (2), 249-
284
Sloan, R. G. 1996. Do Stock Prices Fully Reflect Information in Accruals and Cash
Flows About Future Earnings?. The Accounting Review 71: 289-315.
Suad Husnan, 1998. Dasar-Dasar Teori Portofolio Dan Analisis Sekuritas. Edisi III,
Penerbit : UPP AMP YKPN, Yogyakarta.
Subekti, Imam, 2006. Integrated Earnings Management Value Relevance Of
Earnings And Book Value Of Equity. http://ssrn.com. Diakses tanggal 15
Juni 2012.
Teoh, Siew Hong, Ivo Welch; T.J. Wong, 1998a. Earnings Management and The
Long - Run Market Performance of Initial Public Offerings. Journal of
Finance, vol. 53, no. 6 (December):1935–74.
Teoh, Siew Hong; Ivo Welch; T. J. Wong, 1998b. Earnings Management And The
Under Performance Of Seasoned Equity Offerings. Journal Of Financial
Economics , vol.50, no.1 (October) 1998, p. 63 – 99.
Watts, R; Zimmerman, 1978. Towards a Positive Theory of The Determination of
Accounting Standards. The Accounting Review 53, 112-134.
Wilson, G. P, 1986. The Relative Information Content of Accruals and Cash Flows:
Combined Evidence at the Earnings Announcement and Annual Report
Date. Journal of Accounting Research 24(Supplement): 165-200.
Zayene, Rim; Faouzi Jilani, 2010. The Impact Of Investment Oppurtunities On The
Value Relevance Of Short Term And Long Term Discretionary Accrual.
ISSN 1450 – 2887 Issue 59 Euro Journal Publishing.