Earnings Management: Konsep, Penelitian, dan Implikasi Terhadap Praktek Akuntansi  

Oleh:

Suharli, Johanes Ign. Michell

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: BALANCE: Jurnal Akuntansi, Auditing dan Keuangan vol. 2,3 no. 2,1 dan 2 (Sep. 2006), page 40-58.
Topik: Akuntansi; earnings management; positive accounting theory; and income smoothing
Fulltext: Michell Suharli.pdf (1.46MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ135.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This paper describes discussion about "what really does earnings management mean ?". Earnings management is a part of positive accounting theory, thus this paper tries to continue our discussion on our last paper about "positive accounting theory". Empirical study about earnings management has done by many researchers, i. e. by Dechow et al. (1996), Healy (1985), Jones (1991), and Sweeney (1994). There are found differences of motivation when management did it. Healy (1985) found bonus plan motivation. Jones (1991) found political cost motivation. Sweeney got evidence about debt - contract motivation. However we try to explain about empirical research in earnings management and its impact toward accounting practice. The research includes Indonesia's research about it. We also should discuss its relation with development positive accounting theory.

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