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