PERILAKU MANAJEMEN LABA PERUSAHAAN DAN KONSERVATISMA AKUNTANSI: BERBEDA ATAU SAMA?
ABSTRACT: Academics said that
earnings management and conservatism literatures are two different topics.
Conservative accounting is different from earnings management in earnings
determination. However, other academics claim that it is difficult to
differentiate earnings management from conservatism in accounting. Both
concepts have the same idea that manager can use their judgement to influence
financial reporting, that is discretionary accrual. The purpose of this article
is bridging this two stream by looking interaction between earnings management
and conservatism in accounting.
Keywords: earnings management,
conservatism in accounting, discretionary accrual
Penulis: Lodovicus Lasdi
Kode Jurnal: jpmanajemendd080119
