Managerial Ability, Earnings Management and Fair Value Accounting: Does Debt Policy Matter?

This study examines the impact of managerial ability and earnings management on fair value accounting. It also debt policy as a moderator in relationship between tested variables. The data was panel collected from infrastructure, utility, transportation companies listed Indonesia Stock Exchange. samples are 20 selected using purposive sampling period is 5 years (2016 to 2020). Using multiple linear regression analysis, this found that positively associated with accounting, while not Furthermore, strengthens positive effect but it does moderate an extension previous research by placing more complex role managers examining which contributes financial accounting literature.