THE REAL AND ACCRUALS EARNINGS MANAGEMENT

THE REAL AND ACCRUALS EARNINGS MANAGEMENT: SATU PERSPEKTIF DARI TEORI PROSPEK Imam Subekti Anita Wijayanti Komarudin Akhmad (Universitas Brawijaya) Abstact The present study aims to investigate earnings management behavior measured by real and accruals transactions i.e. abnormal cash flow of operation, abnormal production cost, abnormal discretionary, short-term discretionary accruals, and…