Perilaku Oportunistik Creative Accounting dan Upaya Menginternalisasi Nilai Etika; Suatu Kajian Psikologi
Conflict analysis as described in agency theory shows that asymetric information could occur. Information given to the principal might be sorted out in order to secure agents’ interests. This behavior is called oportunisitic behavior that encourages the practice of earnings management. To predict an...
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Format: | Article |
Language: | English |
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University of Brawijaya
2010-04-01
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Series: | Jurnal Akuntansi Multiparadigma |
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Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/102/100 |