Purpose: The objective of the study is to analyze the effect of leverage, liquidity and
managerial ownership on financial distress at mining companies in Indonesia. The study …

This study presents a comprehensive bibliometric analysis of studies on financial
information/accounting manipulation. The dataset of research includes 1.266 studies from …

The objective of this study is to appraise the effect of the ownership structure on the quality of
financial reporting in Nigeria. The study used data from 41 non-financial firms listed on the …

This paper examines the effect of corporate governance mechanisms on earnings
management within the Nigerian context. The study adopted the panel generalised least …

The research aims to obtain empirical evidence about factors that affect earnings quality,
particularly, the influence of auditor size, audit tenure, audit specialization, firm size, audit …

The determinants of earnings management is a widely studied area which provides
understanding of managerial behavior to investors and regulators. This study aims to …

The purpose of this study is to obtain empirical evidence about the moderating effect of
corporate governance on the effects of growth and firm size towards corporate social …

How to cite this paper: Meiryani, Fahlevi, M., Robbani, AI, Winoto, A., Salim, G., Purnomo, A.,
& Lusianah.(2023). Factors affecting the integrity of financial statements. Corporate …

This study aims to examine the effect of investment opportunity set, company characteristics
and board of commissioners on earnings quality with intervening variable earnings …

This paper seeks to investigate how earnings quality is affected by related party transactions
(RPTs). The research also examines the impact of ownership structure as a moderating …