Narrative Accounting Practices in Indonesia Companies

Inten Meutia • Budiawan Cimarko Putra
Journal article Binus Business Review • 2017 Indonesia

Unduh teks lengkap
(English, 7 pages)

Abstrak

This research aimed to reveal creative accounting practices in the form of narrative accounting occuring in companies in Indonesia. Using content analysis, this research analyzed the management discussion and analysissection in the annual report on the group of companies whose performance had increased and declined in several companies listed on the Indonesian Stock Exchange. This research finds that the narrative accounting practices are applied in these companies. The four methods of accounting narratives are found in both groups of companies. There are stressing the positive and downplaying the negative, baffling the readers, differential reporting, andattribution.

Metrik

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  • 117 kali diunduh

Jurnal

Binus Business Review

Binus Business Review (BBR) is an international journal published in May, August, and November, p... tampilkan semua