Browsing Akuntansi by Subject "Minimizing Income"
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Identification of Earnings Management on The Company Listed on The Index LQ 45 in Indonesia Stock Exchange
(Fakultas Ekonomi Universitas Bengkulu, 2011-02-13)Earnings management is a management action to maximize or minimize the portion of accruals in earnings. Management often perform earnings management for several reasons: first, because the use of the accrual basis of ...