摘要：Earnings management is a still attractive issue. It is often associated with negative behavior conducted by management for its own interest. In fact, it also has different side to be examined. There is another motivation to do so, such as to improve the company’s operation. This literature study aims to review management motivation of doing earnings management, whether opportunistic or realistic. What conflict that earnings management brings, what pro and cons about it, what would happen if earnings is not managed, whether the company would be better off or worse off.
