Pengaruh Pertumbuhan Penjualan dan Pangsa Pasar Relatif terhadap Discretionary Revenue

Abstract

By using a model of single accrual technique, this study provides evidence of managing accrual earnings in addition to aggregate accruals, as used in some previous studies to explain earnings management. The use of this model by Stubben (2010) considered more able to provide insight on how companies involves revenue account in the managing corporate profits.