The purpose of this research is to determine the impact quality environmental disclosure, corporate governance, and assimetric information on discretionary accruals. In study, population mining companies that implement PROPER are listed Indonesia Stock Exchange between 2016 2020. Purposive sampling was used obtain data from 47 different companies. Multiple linear regression analysis performed a...

This paper aims to knows about profit reporting and describes the quality analysis of shareholders in Pandemic Era. The methods use is quantitative methods. test results prove that dividend distribution status has a positive relationship earnings (companies distribute dividends have better than companies do not dividends). Thus, pay are empirically proven higher discretionary accruals, standard...

Interpreting accruals as working capital investment, we hypothesize that firms rationally adjust their investment to respond to discount rate changes. Consistent with the optimal investment hypothesis, we document that (i) the predictive power of accruals for future stock returns increases with the covariations of accruals with past and current stock returns, and (ii) adding investmentbased fac...