Since information is the foundation for decision-making by its users, it and the quality
associated with it must be given particular importance in order to reduce uncertainties about …

This study looks into a theoretical model exploring the effects of ownership shares and
directors' proportions as majority shareholders on earnings management. Furthermore, the …

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, leverage,
profitabilitas, dan kepemilikan manajerial terhadap manajemen laba. Survei ini …

In Nigeria, five banks have been designated as 'too-big-to-fail'given their critical importance
to the wellbeing of the Nigerian economy. It is thus of critical importance to understand the …

This research expects to decide the impact of tax planning, audit quality, and managerial
ownership on earnings management. This information utilizes auxiliary information acquired …

The current development of the audit committee is it enough to reduce public investor panic
towards information that is not in line with the expectations of public investors or only as a …

Transfer pricing has become a crucial aspect, especially for natural resource companies in
Indonesia, which includes monitoring tax compliance, mitigating tax dispute risks, and …

Penelitian bertujuan memperoleh bukti empiris mengenai pengaruh kepemilikan
manajerial, perencanaan pajak, dan asimetri informasi terhadap kualitas laba dengan …

Pada penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage dan
ukuran perusahaan sebagai variabel independen terhadap manajemen laba sebagai …

Penelitian ini bertujuan untuk meneliti mengenai pengaruh asimetri informasi, leverage, dan
kinerja keuangan dengan komite audit sebagai pemoderasi terhadap manajemen laba …