Haykal, Muhammad and Erlina, Erlina and Maksum, Azhar and Muda, Iskandar (2019) Discretionary Accrual in the Bullish and Bearish Time Period in the Indonesian Capital Market (Study of Indonesian Manufacturing Companies). In: Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia.
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Abstract
Financial reporting is one of the obligations of issuers in the capital market who have sold shares to the public. This information is a signal conveyed by the company to investors about the company's financial condition. In accordance with the regulations and accounting standards in the financial r
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 12:34 |
| Last Modified: | 17 Apr 2026 13:21 |
| URI: | http://eprints.eai.eu/id/eprint/25215 |
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