@thesis{thesis,
		author={Paramita  Swasti},
		title ={Pengaruh Harga Saham Perusahaan Perataan Laba Dan Non Perataan Laba Serta Perusahaan High Quality Earning Dan Low Quality Earning Pada Industri Konsumsi Di BEI Periode 2005-2009},
		year={2011},
		url={http://repository.ibs.ac.id/1179/},
		abstract={This research explain about relationship between income smoothing, quality earning and firm  value.  This  research  is  a  replicate  from  Bao  and  Bao  (2004).  Object  in  this  research  are 2005 ? 2009 BEI?s registered consumer industry companies. Result of this research has proven that  are  no  significant  differences  between  smoothers  and  non  smoothers  firms  against  firm value, while quality earning firms has significant and positive influence to the firm value. Quality earning firms has higher firm valuation  than non quality earning firms. The third hypothesis in this  research  combine  variable  income  smoothing  and  quality  earning  and  divide  it  into  four group: quality earning smoothers, quality earning non smoothers, non quality earnings and non quality  earning  non  smoothers.  The  result  in  this  test  proven  that  group  quality  earning  non smoothers has the highest firm value than the other groups
Keywords: income smoothing, quality earning, firm valuation}
		}