Financial Distress, Audit Quality, and Earnings Management–Indonesia's Mining Sector Evidence
نویسندگان
چکیده
This paper describes research that investigated the association between financial distress (Dist) and accrual earnings management (AEM), role played by audit quality (AQ) in association. Financial is measured The Modified Altman Z-Score for emerging markets (EMZ score), discretionary accrual, audit-firm size (Big4). Data analysis was performed with Pooled Least Square. Using data from Indonesian Mining Sector 2016–2020, finds empirical evidence firms involve income-increasing earning management, but such involvement lower when are audited Big 4 firms. contributes to previous literature about similar issues, specifically impact of on management. It also presents an effect.
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ژورنال
عنوان ژورنال: Jurnal Maksipreneur: Manajemne, Koperasi & Entrepreneurship
سال: 2023
ISSN: ['2089-550X', '2527-6638']
DOI: https://doi.org/10.30588/jmp.v12i2.1502