文章基本信息

标题：MANAJEMEN LABA: PRO-KONTRA PEMAKNAAN ANTARA KREDITUR DAN DEBITUR DALAM PROSES PEMBIAYAAN KREDIT
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作者：Anggie Febriyanti ; Tjiptohadi Sawarjuwono ; Bram Ade Pratama 等
期刊名称：Jurnal Manajemen dan Kewirausahaan (Journal of Management and Entrepreneurship)
印刷版ISSN：1411-1438
出版年度：2014
卷号：16
期号：1
页码：55-68
DOI：10.9744/jmk.16.1.55-68
语种：English
出版社：Institute of Research and Community Outreach - Petra Christian University
摘要：Earnings management has been a hot topic. As long as along with the Indonesian Financial Accounting Standard, this cannot be considered as earnings management. However, the accountants tend to apply the particular treatment to meet their specific interests. The creditors do not consider whether there is earnings management, but they will apply many other more comprehensive evaluation techniques. This study applied unobtrusive observation. By doing this, the researchers were able to uncover the existing earnings management as well as the variety of debtors’ and creditors’ considerations.
关键词：Earnings Management, Unobtrusive Observation, Debtors’ and Creditors’ Considerations