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 |
| Language: | English |
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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 |