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59.234  Articles
This research focused on the profit of one source of information used by investors to take decision before investing in a company. But, they did not think of a way and the process of the creating these profits. This has been one of the cause of investor g... see more

The purpose of earnings management practice is to reach the profit goals the company wants to achieve. Therefore, this study aims to determine the relationship between related party transactions and earnings management in Indonesia by balanced panel data ... see more

The aim of this study is to see how the gender of CEO affects earnings management in manufacturing companies that were listed on Indonesia Stock Exchange in 2018. Explanatory analysis was used in this study, and judgment sampling method was used to determ... see more

This research investigates earnings management through discretionary accruals in pre and post period of convergence of IFRS and analyses its impact on the firm value in Indonesian banking industry. The sample of this research was 23 banks listed in Indone... see more

This study focuses on the factors that affect Earning Management in railway companies throughout the Asia Pacific, especially bonus plans, leverage, and government subsidies. These three factors are closely related to the characteristics possessed by the ... see more

Research aims: This study aims to investigate the effect of corporate social responsibility on earnings management by considering the impact of investor protection.Design/Methodology/Approach: This study’s population was plantation companies listed in Ind... see more

One strategy that companies can do to achieve a strong market is by improving company performance, strengthening capital conditions and expanding. This study aims to determine earnings management practices with a pattern of increasing profits before makin... see more

This study aims to see and obtain empirical evidence regarding the effects of Tax Avoidance, Revenue Management and Managerial Ownership Against Debt Costs. This research was conducted at the manufacturing sector company consumer goods listed on the Indon... see more

This study aims to see and obtain empirical evidence regarding the effects of Tax Avoidance, Revenue Management and Managerial Ownership Against Debt Costs. This research was conducted at the manufacturing sector company consumer goods listed on the Indon... see more

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