The Effect of Competition on Earnings Management with Accounting Conservatism as Mediator
نویسندگان
چکیده
This study aims to analyze the effect of competition on accounting conservatism, earnings management, and management with conservatism as a mediator. The population in this was 45 companies. sampling technique used purposive method, order obtain number samples many 15 analysis uses path analysis. results show that has an conservatism. Competition affects management. Accounting significant
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ژورنال
عنوان ژورنال: International Journal of Research in Social Science and Humanities
سال: 2022
ISSN: ['2582-6220']
DOI: https://doi.org/10.47505/ijrss.2022.v3.4.3