Open AccessImplementation of Discretionary Accrual in Local Governments and Motivation of Local Government Incentives: Literature Review
Author(s) -
Eka Octariyani,
Rindu Rika Gamayuni,
Fitra Dharma
Publication year - 2022
Publication title -
asian journal of economics, business and accounting
Language(s) - English
Resource type - Journals
ISSN - 2456-639X
DOI - 10.9734/ajeba/2022/v22i2230730
Subject(s) - accrual , incentive , earnings management , local government , business , subsidy , accounting , depreciation (economics) , profit (economics) , public economics , finance , earnings , economics , microeconomics , public administration , political science , market economy , capital formation , financial capital