An entity's financial reports play a very important role in decision making for investors.
However, many individuals are irresponsible in implementing earnings management, which …

This study examined the board attributes on sustainability disclosure of listed Nigerian
manufacturing firms. This study used an ex-post facto research design with a population of …

Penelitian ini menguji pengaruh fraud heptagon terhadap fraudulent financial statement
dengan earnings management sebagai variabel mediasi. Variabel independen yang …

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh mekanisme good corporate
governance, firm size, dan leverage terhadap earning management pada perusahaan …

Earnings management can be identified as the opportunistic activity of managers for the
benefit of themselves and their companies, whether those benefits are favorable or …