Earnings Management of Firms Reporting Long Term Debt: An Alternative Method

This study aims to apply an alternative detection model to prove that the earnings management will be occured when a company has long-term debts as well as the pressure of operating income. Generally, the literature study of earnings management indicates that the detection of earnings management can...

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Bibliographic Details
Main Authors: Yulius Jogi Christiawan, Alfa Rahmiati
Format: Article
Language:Indonesian
Published: Petra Christian University 2014-01-01
Series:Jurnal Akuntansi dan Keuangan
Subjects:
Online Access:http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/19304