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The positive accounting theory, corporate governance, and income smoothing
Indramono Yugo Bhaskoro
,
Novrys Suhardianto
Center for Corporate and Financial Reporting
Center for Good Corporate Governance and Sustainability
Accounting
Department of Accounting
Faculty of Economics and Business
Research output
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Contribution to journal
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Article
›
peer-review
Overview
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Dive into the research topics of 'The positive accounting theory, corporate governance, and income smoothing'. Together they form a unique fingerprint.
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Keyphrases
Corporate Governance
100%
Positive Accounting Theory
100%
Income Smoothing
100%
Corporate Income
100%
Audit Committee
50%
Firm Size
50%
Logistic Regression Analysis
16%
Managerial Ownership
16%
Independent Commissioner
16%
Financial Statements
16%
Institutional Ownership
16%
Big 4 Firms
16%
Debt Covenants
16%
Indonesia Stock Exchange
16%
Firm Status
16%
Economics, Econometrics and Finance
Firm Size
100%
Corporate Governance
100%
Accounting Theory
100%
Stock Exchange
33%
Logit Model
33%
Financial Statement
33%