MANAJEMEN LABA: PERILAKU MANAJEMEN OPPORTUNISTIC ATAU REALISTIC ?
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Authors:
I Nyoman Wijana Asmara Putra
Abstract:
“Earnings management is a still attractive issue. It is often associatedwith negative behavior conducted by management for its own interest. In fact,it also has different side to be examined. There is another motivation to do so,such as to improve the company’s operation. This literature study aims toreview management motivation of doing earnings management, whetheropportunistic or realistic. What conflict that earnings management brings,what pro and cons about it, what would happen if earnings is not managed,whether the company would be better off or worse off.”
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PDF:
https://jurnal.harianregional.com/jiab/full-2636
Published
2021-11-09
How To Cite
WIJANA ASMARA PUTRA, I Nyoman. MANAJEMEN LABA: PERILAKU MANAJEMEN OPPORTUNISTIC ATAU REALISTIC ?.Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 6, n. 1, jan. 2011. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-2636. Date accessed: 28 Aug. 2025.
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Issue
Vol 6 No 1 (2011)
Section
Articles
Copyright
This work is licensed under a Creative Commons Attribution 4.0 International License
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