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Earnings Management Within Three Tax Reforms Era
KnE Social Sciences
This study aims to examine and analyze the differences in the level of earnings management in companies going public in Indonesia in the three era of tax reform. The level of earnings management is measured using discretionary accruals. This study uses a sample of 77 companies listed on the Indonesia Stock Exchange during the research periods 1995, 2001, 2009, and 2010. Data were analyzed using one way analysis of variance (ANOVA). This study found that the level of earnings management in 1995doi:10.18502/kss.v3i11.4059 fatcat:ij2ybztqczdadnazrqenexradq