HARGA AKRUAL DISKRESIONER DI PASAR MODAL INDONESIA
Authors
Arifin Selowidodo
Keywords:
Capital Market, Earnings Management, Dicretionary Accruals, signaling
Abstract
This study investigates the relation between stock prices and total accruals, stock prices and non-discretionary accruals, and managerial accruals policy. This study uses Jones (1991) model to separate the discretionary and non-discretionary accruals component of earning. Using 420 annuals reports of Indonesia listed companies in JSX as sample; it is found that the net income and non-discretionary accruals component of earning are more superior in
