Final Assignment ProjectSeminar Akuntansi

Program PascasarjanaUniversitas Syiah Kuala

11 Juni 2016

Terdapat 7 Topik untuk 18 Mahasiswa dari 2 kelas yang tersedia. Setiap Mahasiswa akan memilih satu Topik untuk dikerjakan secara individu, bukan kelompok.Setiap topik hanya dapat diambil oleh 3 mahasiswa.

Mahasiswa diharapkan: Melaksanakan pekerjaan sendiri. Mengumpulkan fakta dari referensi yang tersedia (termasuk summary dari

referensi yang diambil). Mengambil sekurang-kurangnya 3 artikel dari referensi yang diberikan. Apabila referensi yang dimaksud tidak dapat diakses karena keterbatasan pada

jurnal berlangganan di perpustakaan, maka dapat dicari sumber yang setara. Kalau ada istilah yang tidak dimengerti, silakan dapatkan definisi terlebih dahulu

dari kamus/ wikipedia. Mengembangkan ide/ interpretasi/ pendapat tentang fakta-fakta yang

dikumpulkan. Menyajikan (melaporkan) pendapat atau ide-ide, atau hipotesis sebagai

kesimpulan dari pekerjaan yang dilakukan atau bahan-bahan yang didapatkan. Dituliskan dengan model penulisan artikel yang jelas dan profesional. Waktu penyelesaian bacaan dan tulisan adalah 2 minggu (14 hari). Keterlambatan penyerahan pekerjaan tidak akan diresponse.

Semua hal diatas akan menjadi dasar penilaian atas final assignment project ini.

Topic 1 : Laba, Harga Saham, and Return Saham

Reading:1. Ball R. and Brown, " An empirical evaluation of accounting income

numbers", Journal of Accounting Research 6 (Autumn) 1968: 159-178.

2. Kothari, S.P. and J.L. Zimmerman, "Price and Return Models.", Journal of Accounting and Economics (September 1995): 155-192.

3. Ball and Kothari, "Security ReturnsAround the Earnings Announcements", Accounting Review, Octonber 1991, 718-731

4. Bernard V. and J. Thomas, "Evidence that stock prices do not fully reflect

the implications of current earnings for future earnings", Journal of Accounting and Economics, 11 (December 1989) : 305-340.

5. Bernard V. and J. Thomas "Post-earnings announcement drift : Delayd price response or rsik premium?" Journal of Accounting Research, 27 (Supplement) 1989: 1-48.

6. Eli Bartov, "Patterns in Unexpected Earnings as an Explanation for post-announcement drift", The Accounting Review, Vol. 67, No. 3, July 1992: 610-62.

Topic 2 : Studi tentang Events dan kaitannya dengan Earnings Response Coefficient

Reading :

1. Kormendi & Lipe, "Earnings Innovations, Earnings Persistence, and Stock Returns, Journal of Business 1997, pp

2. East P. and T. Harris, "Aggregate accounting earnings can explain most of security returns : The case of long return intervals, Journal of Accounting and Economics, 14 (July/September 1992): 19-142.\

3. Collins D. and S.P.Kothari, "An Analysis of intertemporal and cross sectional determinants of earnings response coefficients," Journal of

Accounting and Economics, 11 (July 1989) : 143-181.

Topic 3 : Review tentang Penelitian Pasar dan Kegunaan Informasi Akuntansi

Reading :1. Baruch Lev, "On the Usefulness of Earnings and Earnings Research :

Lessons and Directions from Two Decades of Empirical Research", Journal of Accounting Research, Vol. 27, Supplement 1989.

2. Strong and Walker, "The Explanatory Powers of Earnings for Stock Returns", Accounting Review, 1993, 365-399.

3. Baruch Lev and Paul Zarowin, " The Boundaries of Financial reporting and How to Extend Them,"

Topic 4: Pengungkapan yang diperluas

Reading:1. David Aboody and Baruch Lev, "Value-relevance of Intangibles : The

Case of Software Capitalization.

2. Lev and Sougiannis, "The capitalization, amortization and value-relevance of R & D", Journal of Accounting and Economics, 21 (1996): 107-138.

3. Eli Amir, Baruch Lev, "Value-relevance of non-financial information: The wireless communications industry, Journal of Accounting and Economics, 22 (1996): 3-30.

Topic 5: Earnings Management/ Manajemen Laba Reading:

1. Jones, J. "earnings Management During Import Relief Investigation" Journal of Accounting Research, Autumn 1991, 193-228.

2. Paul Healy, " "The effect of bonus schemes on accounting

decisions,"Journal of Accounting and Economics, 7 (1985): 85-107.

3. Mark L. DeFond and James Jiambalvo, "Debt covenant violation and manipulation of accruals", Journal of Accounting and Economics, 17 (1994): 145-176.

4. Patricia Dechow, Richard Sloan and Amy Sweeney, "Detecting Earnings

Management",

5. Christie, A.A. "On cross-sectional analysis in Accounting Research", Journal of Accounting and Economics (December 1988): 586-604.

6. Wayne R. Guy, S.P. Kothari, and Ross Watts, "A Market-Based Evaluation of Discretionary Accruals Models", Journal of Accounting Research, Vol. Supplement 1996: 83-105.

Topic 6: Agency Theory and Positive Theory

Reading:1. Watts and Zimmerman, "Positive Accounting Theory : A Ten Year

Perspective", Accounting Review, January 1990, 131-150.

2. Holthausen and Leftwich, "The Economic Consequences of Accounting Choices", Journal of Accounting and Econopmics (1983) 77-117.

3. The Methodology of Positive Accounting", Accounting Review (January 1983), pp. 481-517.

Topic 7 : International Accounting/ Akuntansi International.

Reading 1. Alford A. J. Jones, R Leftwick, and M. Zmijewski, "The Relative Informativeness of Accounting Disclosures in Difference Countries, Journal of Accounting Research (Supplement 1993): 183-223.

2. Chan, K.C. and G.S. Seow, "The Association Between Stock Returns and Foreign Gaap Earnings versus Earnings Adjusted to U.S. GAAP," Journal of Accounting and Economics (February 1996) : 139-158.

3. Ray Ball, S.P. Kothari and Ashok Rob, "The Effect of Insitutional Factors on Properties of Accounting Earnings: International Evidence."