The Determinants of Real Earnings Management
نویسندگان
چکیده
This study aims to define and analyse the relationship between firm size, profitability real earnings management is measured by Cohen et al dan Roychowdhury. Secondary data sources are used, namely, companies listed on Indonesian Stock Exchange. Purposive sampling techniques employed, with a new sample of observational from manufacturing company for period 2019-2021. The results indicate that financial distress, positively affect management.
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ژورنال
عنوان ژورنال: Journal of Applied Management and Business
سال: 2022
ISSN: ['2745-6382']
DOI: https://doi.org/10.37802/jamb.v3i2.286