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Analysis of earnings management practices in PROPER companies

This research aims to determine and analyze earnings management practices by companies by using the Jones Model to calculate discretionary accruals that proxy earnings management. The research was conducted at PROPER companies listed on the Indonesia stock exchange from 2017 to 2021. This research w...

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Bibliografske podrobnosti
Principais autores: Lalu Dea Putra Adani, Muhammad Ali Fikri, Nurabiah Nurabiah
Format: Artigo
Jezik:Inglês
Izdano: Rasht: Javad Deljoo Shahir 2023-12-01
Serija:New Applied Studies in Management, Economics & Accounting
Teme:
Online dostop:https://www.nasme-journal.ir/article_176278_e860562738d705fa7711e8638a471c89.pdf
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