Manajemen Laba Dalam Praktik Manajemen Impresi Pada Perusahaan Bumn Yang Terdaftar Di Bei Periode 2012-2014
Abstract This study aimed to examine the effect of earnings management on impression management in the Management Discussion and Analysis (MD&A) that is focused on the financial performance analysis. Earnings management is measured using discretionary accruals and impression management is meas...
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| Format: | Article |
| Language: | Indonesian |
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Universitas Negeri Surabaya
2015-04-01
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| Series: | Akrual: Jurnal Akuntansi |
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| Online Access: | https://journal.unesa.ac.id/index.php/aj/article/view/349 |