This research aimed to find the interpretation Course a pied - Enfant - Chaussures - Stabilité of earnings management practices in users perception of financial statements based on weton.By using qualitative approach, the data collected from tax inspector, credit analyst, and investor.The result shows that the tax inspector (Senin wage) interprets earnings management practices as lipstick and earnings manipulation while Credit analyst (Senin Pon) interpret as a cosmetic.Investor (Selasa Paing) interprets it as earning engineer.The behavior of tax inspector does not reflect his character while Booties credit analyst and investor behavior reflect their character.
Family and working environment, experience, and positive thinking influence the character building.