Accounting and Finance Review (AFR)
Vol.2(2) Apr-Jun 2017
Earnings Management: An Advantage or Disadvantage?
Author(s): Paulina Sutrisno
Affiliation: Department of Accounting, Trisakti School of Management, Indonesia
Keywords: Discretionary Accrual; Sales Manipulation; Discretionary Expenditure; Return on Assets; Operating Cash Flows
Received: January 21, 2017 | Accepted: March 12, 2017
Type of Paper: Empirical | Vol. 2(2) Page: 64 – 72