ANALISIS PENGARUH PENURUNAN/PEROLEHAN PERINGKAT OBLIGASI PERUSAHAAN KEDALAM KATEGORI NON-INVESTMENT GRADE TERHADAP PRAKTIK MANAJEMEN LABA Oleh Jack febrianci adel ABSTRACT This research aims at identifying the effect of bond rating downgrades to earnings management practice. This is an empirical research observed on 20 firm’s bond ratings (non-investment grade and investment grade) chosen from a purposive sampling. [...]

