HUBUNGAN KEAGENAN DAN HUKUM BESI DALAM MANAJEMEN LABA
Agency conflict emerges from different interest between principals and agents. This conflict could be minimized by implementing executive compensation program, such as employee stock option program (ESOP). There are three stages of activities involved in earnings management, including before stock o...
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Format: | Article |
Language: | English |
Published: |
Universitas Udayana
2009-07-01
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Series: | Jurnal Ilmiah Akuntansi dan Bisnis |
Subjects: | |
Online Access: | https://ojs.unud.ac.id/index.php/jiab/article/view/2603 |