Muhammad, Haykal (2017) The Discretionary Accrual in the Financial Statement of a Public Company in Indonesia: A Literature Review. In: Proceedings of MICoMS 2017.
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Abstract
Purpose – Previous studies distinguish revenue management based on discretionary accruals; the research of studies is to investigate the factors that affect the finance manager at the discretionary accrual in General financial information statement. Design/Methodology/Approach – Literature review models used in research aimed at detecting any company that performs the company’s discretion to fulfill the accrual of interests internally. This research study also discusses the relationship between earnings and discretionary manager behavior. Findings – The researcher wants to re-examine the hypothesis of market efficiency on Indonesia’s capital market. The current company information technology uses greatly influences worldwide investor interest to invest on Indonesian’s capital market. Emerging Indonesia Capital market status becomes very interesting to be studied. Originality/Value – It also presented the shortcomings of current research and the trends for future study in capital market. Keywords Discretionary accrual, financial manager, investors, financial statement
| Item Type: | Conference or Workshop Item (Paper) |
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| Subjects: | E Economy, Accounting, Development > E11 Economy (General) |
| Depositing User: | M Haykal S.E, M.Si, Ak |
| Date Deposited: | 09 Oct 2022 15:59 |
| Last Modified: | 09 Oct 2022 15:59 |
| URI: | http://repository.unimal.ac.id/id/eprint/7315 |
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