This paper investigates the relationship between accounting comparability, executive compensation, conditional and unconditional conservatism, information quality. The findings suggest that conservatism comparability have a positive significant impact on compensation. Moreover, accrual earnings management can strengthen whereas this is not case with actual management. Unconditional however, doe...

The study was conducted on 40 manufacturing companies listed the Stock Exchange (Indonesia, Malaysia and Thailand) for 2015-2019 period. research objective to determine effect of good corporate governance, accounting conservatism firm size earnings management with managerial ownership as a moderating variable.The results this indicate that governance has no significant management, cannot modera...