Pengaruh Faktor Free Cash FLow dan Leverage terhadap manajemen Laba: Literature review

نویسندگان

چکیده

The purpose of this article is to analyze the influence Free Cash Flow and Leverage factors on earnings management through an analysis literature reviews in field financial management. method used study a by reviewing some results previous studies. writing approach scientific use qualitative methods library research with help latest references obtained from Google Schoolers Mendeley citation searches. studies were analyzed as reference material determine answering existing hypotheses. review show that factor has two results, namely it can does not significantly within company, well which sometimes give positive management, but also have negative effect 
 Keywords: Flow, Leverage, Literature Review, Earnings Management

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ژورنال

عنوان ژورنال: Costing

سال: 2023

ISSN: ['2597-5234', '2597-5226']

DOI: https://doi.org/10.31539/costing.v6i2.5463