文章基本信息

标题：MANAJEMEN LABA: PERILAKU MANAJEMEN OPPORTUNISTIC ATAU REALISTIC ?
本地全文：下载
作者：I Nyoman Wijana Asmara Putra ; I Nyoman Wijana Asmara Putra
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2011
卷号：6
期号：1
页码：1-21
语种：Indonesian
出版社：Universitas Udayana
摘要：Earnings management is a still attractive issue. It is often associated with 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 to review management motivation of doing earnings management, whether opportunistic 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.
关键词：earnings; management; opportunistic; realistic behavior