657.028 - ACCOUNTING INFORMATION SYSTEMS 657.042 - FINANCIAL ACCOUNTING earning management financial distress tax amnesty 658.4 Executive management Accounting Accrual Model Accrual earnings management Audit report lag BUKU Classification Bank Performance Earning Management Earnings management Financial Ratio Grover model HF5601 Accounting HG Finance IFRS Javanese Mental recording PSAK 70 Real Earning Management Return On Asset Slametan Social obligation Soul-spiritual gain Springate model Zmijewski model accounting information system accounting practice accrual earning management actuarial and aggressive tax action asset revaluation association audit tenure beneish m-score company size competence competitive advantage compliance conditional revenue model corparate taxpayer culture degree of financial leverage degree of operating leverage degree of total leverage duality position earning