Perilaku Manajemen Laba Perusahaan Dan Konservatisma Akuntansi: Berbeda Atau Sama?
Academics said that earnings management and conservatism literatures are two different topics. Conservative accounting is different from earnings management in earnings determination. However, other academics claim that it is difficult to differentiate earnings management from conservatism in accoun...
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| Format: | Article |
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Universitas Airlangga
2008-08-01
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| Series: | Jurnal Manajemen Teori dan Terapan |
| Online Access: | https://e-journal.unair.ac.id/JMTT/article/view/2361 |
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doaj-7d9671057f7a412789d1da2533211f9f2020-12-04T01:53:48ZengUniversitas AirlanggaJurnal Manajemen Teori dan Terapan1979-36502548-21492008-08-011210.20473/jmtt.v1i2.23611713Perilaku Manajemen Laba Perusahaan Dan Konservatisma Akuntansi: Berbeda Atau Sama?Lodovicus Lasdi0Unika Widya Mandala SurabayaAcademics said that earnings management and conservatism literatures are two different topics. Conservative accounting is different from earnings management in earnings determination. However, other academics claim that it is difficult to differentiate earnings management from conservatism in accounting. Both concepts have the same idea that manager can use their judgement to influence financial reporting, that is discretionary accrual. The purpose of this article is bridging this two stream by looking interaction between earnings management and conservatism in accounting.https://e-journal.unair.ac.id/JMTT/article/view/2361 |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Lodovicus Lasdi |
| spellingShingle |
Lodovicus Lasdi Perilaku Manajemen Laba Perusahaan Dan Konservatisma Akuntansi: Berbeda Atau Sama? Jurnal Manajemen Teori dan Terapan |
| author_facet |
Lodovicus Lasdi |
| author_sort |
Lodovicus Lasdi |
| title |
Perilaku Manajemen Laba Perusahaan Dan Konservatisma Akuntansi: Berbeda Atau Sama? |
| title_short |
Perilaku Manajemen Laba Perusahaan Dan Konservatisma Akuntansi: Berbeda Atau Sama? |
| title_full |
Perilaku Manajemen Laba Perusahaan Dan Konservatisma Akuntansi: Berbeda Atau Sama? |
| title_fullStr |
Perilaku Manajemen Laba Perusahaan Dan Konservatisma Akuntansi: Berbeda Atau Sama? |
| title_full_unstemmed |
Perilaku Manajemen Laba Perusahaan Dan Konservatisma Akuntansi: Berbeda Atau Sama? |
| title_sort |
perilaku manajemen laba perusahaan dan konservatisma akuntansi: berbeda atau sama? |
| publisher |
Universitas Airlangga |
| series |
Jurnal Manajemen Teori dan Terapan |
| issn |
1979-3650 2548-2149 |
| publishDate |
2008-08-01 |
| description |
Academics said that earnings management and conservatism literatures are two different topics. Conservative accounting is different from earnings management in earnings determination. However, other academics claim that it is difficult to differentiate earnings management from conservatism in accounting. Both concepts have the same idea that manager can use their judgement to influence financial reporting, that is discretionary accrual. The purpose of this article is bridging this two stream by looking interaction between earnings management and conservatism in accounting. |
| url |
https://e-journal.unair.ac.id/JMTT/article/view/2361 |
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AT lodovicuslasdi perilakumanajemenlabaperusahaandankonservatismaakuntansiberbedaatausama |
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