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Research title and researcher
Research title : Manajemen Laba Ataukah Manipulasi Akuntansi? || Jurnal Insan Akuntan; ISSN 2086-6798; Vol. 1 No. 1 Maret 2010; Hal. 15-24
Researcher : Lucia Ari Diyani
Keywords : Earnings Management, Income Smoothing, Generally Accepted Accounting Principles (GAAP)
Abstract

Earnings Management done by many companies with the aim of showing to external parties that the company achieved a good financial performance. Often, internal demands that cause managers to always work under pressure are also instrumental in the emergence of earnings management practices. Although earnings management is justified in generally accepted accounting principles (GAAP), in practice it is difficult to control because many accounting assumptions can provide a place for earnings management practices that are further away from GAAP.

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