Dharma, Fitra (2022) Similariy Report Implementation of Discretionary Accrual in Local Governments and Motivation of Local Government Incentives: Literature Review. SCIENCEDOMAIN INTERNATIONAL, Asian Journal of Economics, Business and Accounting.

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Abstract

This study is a literature review aimed at exploring the application of discretionary accruals and the motivation of Regional Incentive Funds (DID) received by local governments. Depreciation of fixed assets was chosen as a profit management technique used by local governments because fixed assets are the largest component of the balance sheet and involve the operational activities of local governments. There are not many studies that discuss the application of Discretionary Accrual by linking the incentives received in non-profit organizations, especially in Indonesia. Ferreira, Carvalho and Pinho [1] stated that there have not been many earnings management studies conducted by non-profit organizations so that there are still many research opportunities in this area, moreover there is no research related to earnings management in order to obtain subsidies or grants from the government [2]

Item Type:	Other
Subjects:	H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	DR Fitra dharma
Date Deposited:	06 Feb 2023 09:34
Last Modified:	06 Feb 2023 09:34
URI:	http://repository.lppm.unila.ac.id/id/eprint/48305

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