Black or white is not always delineated: The influence of moral disengagement and clawbacks on the intention to manipulate accrual earnings and real activity
The purpose of this study is to examine the effectiveness of clawback to minimize earnings
management due to moral disengagement tendencies. To understand the phenomenon of …
management due to moral disengagement tendencies. To understand the phenomenon of …
Women director characteristics and earnings quality: evidence from banking industry in Indonesia
YA Aryani, AE Mahendrastiti, D Setiawan… - Cogent Business & …, 2024 - Taylor & Francis
Recognizing the growing importance of gender diversity in corporate governance, this study
delves into the impact of women directors' attributes on earnings management. Focusing on …
delves into the impact of women directors' attributes on earnings management. Focusing on …
Determinants of Financial Reporting Quality: Evidence from Local Governments in Sumatera Island
C Aurelia, P Nurmayanti, U Afifah… - … Dinamika Akuntansi dan …, 2024 - jurnal.usk.ac.id
This study aims to investigate determinants of financial reporting quality (FRQ) local
government in Sumatera Islands, Indonesia. The FRQ local government is proxied by audit …
government in Sumatera Islands, Indonesia. The FRQ local government is proxied by audit …
Board Gender Diversity, CEO Characteristics, And Earning Management In The Banking Sector
D Salsabilla, Y Diantimala - Jurnal Akuntansi, 2024 - ecojoin.org
The study examines the effect of board gender diversity and CEO characteristics–CEO age,
CEO tenure, and CEO compensation–on earning Management in the banking sector listed …
CEO tenure, and CEO compensation–on earning Management in the banking sector listed …
Pengaruh Karakteristik Direktur Utama Dan Kebijakan Dividen Terhadap Manajemen Laba Dengan Komisaris Independen Sebagai Variabel Moderasi
C Sugiarto, E Trisnawati… - … : Jurnal Ilmu Sosial …, 2024 - jayapanguspress.penerbit.org
Earnings management is an action taken to influence the information contained in the
financial statements in order to benefit a party. There are several things that can influence …
financial statements in order to benefit a party. There are several things that can influence …
CEO DEMOGRAPHICS ATTRIBUTES AND EARNINGS MANAGEMENT: EVIDENCE FROM NIGERIAN LISTED DEPOSIT MONEY BANKS
AA MATTHEW, O GODWIN… - FUOYE JOURNAL OF …, 2023 - fjam.fuoye.edu.ng
In the everchanging terrane in the global financial markets, understanding the nexus
between Chief Executive officers [CEO] demographic attributes and earnings management …
between Chief Executive officers [CEO] demographic attributes and earnings management …
Pengaruh Karakteristik Ceo Terhadap Manajemen Laba Akrual Dan Manajemen Laba Riil Dengan Good Corporate Governance Sebagai Variabel Moderasi
A Prayogi, MF Riziqiyah - Journal of Business, Finance …, 2023 - journal.univetbantara.ac.id
The purpose of this research is to determine and analyse the effect of CEO characteristics on
accrual earnings management and real earnings management with Good Corporate …
accrual earnings management and real earnings management with Good Corporate …
The Effect of Labor Producticity Gap and Financial Factors on Earnings Management
TS Lestari, FL Wijayati - International Conference on …, 2024 - proceeding.uingusdur.ac.id
This study aims to determine the effect of labor producticity gap and financial factors on
earnings management in non-cyclical consumer sector companies listed on IDX/BEI for the …
earnings management in non-cyclical consumer sector companies listed on IDX/BEI for the …