PENGARUH BUDAYA DAN LEGAL ORIGIN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI NYSE
| Main Authors: | , DYAH FEBRIANTINA ISTIQOMAH, , Prof. Dr. Indra Wijaya Kusuma, MBA. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2012
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/118608/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=58583 |
Daftar Isi:
- This research is done to examine the influence of culture and legal origin towards earnings management practice. The research is done towards 87 manufacture companies which come from 18 countries listed in New York Stock Exchange for three years. The result shows that companies come from countries of civil-law system with low cultural secrecy level have lower earnings management behavior compared to companies come from countries of common-law system with high cultural secrecy level. This research gives empiric evidence that actually culture is the important factor which can influence finance report quality and must be considered by standard determinant in making and working on the international finance report rules.