PERBEDAAN PERILAKU MANAJEMEN LABA AKRUAL DAN RIIL: ANALISIS BERDASARKAN TAHAPAN SIKLUS HIDUP DAN UKURAN PERUSAHAAN
The objective of this study was to examine whether there are differences in accrual earnings management behavior and real based on life cycle stages and the size of the company. Real earnings management in this study is divided into three proxies are abnormal cash flow operation, abnormal discretion...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2020-07-01
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| Series: | Jurnal Akuntansi Kontemporer |
| Subjects: | |
| Online Access: | http://journal.wima.ac.id/index.php/JAKO/article/view/2589 |