Eka Octariyani

Implementation of Discretionary Accrual in Local Governments and Motivation of Local Government Incentives: Literature Review

Eka Octariyani, Rindu Rika Gamayuni & Fitra Dharma · Asian Journal of Economics, Business and Accounting · 2022

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 be...