Analisis pengaruh patokan laba terhadap manajemen laba melalui diskresi penga…

This study aims to give empirical evidence about the impacts of earnings benchmarks on earnings management through the discretions of revenue recognition. Abnormal changes of account receivable and deferred revenue are the proxy variables of earnings management through discretions in revenue recognition, which are used as the dependent variable. The tendency of an entity to achieve earnings ben…