Corporate governance and earnings management: Does gender matter?

R Karina - Jurnal Akuntansi dan Auditing Indonesia, 2021 - journal.uii.ac.id
This study aims to analyse the extent to which corporate governance is able to influence
earnings management when moderated by the presence of woman in board of directors …

The Impact of Ownership Characteristics and Gender on Earnings Management: Indonesian Companies

AK Widagdo, Rahmawati, Djuminah, S Arifah… - Journal of Risk and …, 2022 - mdpi.com
Earnings management is a behavior performed by management to show good performance
to principals. This effort creates information bias in the study of agency theory, which in turn …

[PDF][PDF] Influence of CEOs Characteristics on the Earning Management via Moderating Role of Audit Committee Independence in Perspective of Pakistan.

A Ahmad, M Faisal, S Riaz, Z Ur Rahman - Webology, 2022 - webology.org
In order to improve organization performance and earnings management, the Chief
Executive Officer appears to be the most influential member of the organization as they …

[HTML][HTML] Determinant of earnings management practices in manufacturing companies

FK Mulia, D Leniwati… - Journal of Accounting and …, 2024 - journal.umy.ac.id
Research aims: This study aims to examine the effect of audit committees, independent
commissioners, and the presence of women on boards, such as the chief executive officer …

Moderasi Kualitas Audit dalam Pengaruh Karakteristik Demografi CFO terhadap Manajemen Laba

E Juany, M Suparman - Ekombis Sains: Jurnal Ekonomi, Keuangan …, 2022 - jurnal.saburai.id
Penelitian ini bertujuan untuk mengetahui efek moderasi dari kualitas audit dalam pengaruh
karakteristik demografi CFO terhadap manajemen laba pada perusahaan non-keuangan …

Female Board of Directors and Earnings Management: The Mediating Role of Profitability

R Karina, M Mardianto, S Wahyuni - Jurnal ASET (Akuntansi Riset) - ejournal.upi.edu
This study aims to determine the influence of a female board of directors on earnings
management. The mediating role of profitability was also studied to determine the influence …

EARNINGS MANAGEMENT PRACTICES IN TERMS OF FAMILY OWNERSHIP, BOARD GENDER DIVERSITY AND ASSET REVALUATION: A STUDY ON NON …

AP Sari, SER Meilani - International Conference on …, 2024 - proceeding.uingusdur.ac.id
This study aims to determine the effect of family ownership, size of female board of
commissioners, size of female board of directors, and asset revaluation on earnings …

[引用][C] Commissioner diversity and financial restatement

NW Rustiarini, N Kirani, N Asih - E-Jurnal Akuntansi, 2023