Browsing LSP-Jurnal Ilmiah Dosen by Subject "Agency theory"
Now showing items 1-1 of 1
-
Corporate Governance Mechanism as Income Smoothing Suppressor
(Accounting, 2021-01-01)Income smoothing is an act of accounting engineering by exploiting gaps in accounting standards. This study aims to determine the motives for income-shifting management. Based on agency theory, this study tested three ...