Purpose – This study aimed to obtain empirical evidence of the effect corporate social responsibility, managerial ability, and tax planning on earning management. Methodology/approach The data used is obtained from annual financial statements manufacturing sector companies listed Indonesia Stock Exchange (IDX) for period 2015-2019. sample selection method in this purposive sampling analysis tec...

With the rapid development of China's economy, reform and innovation state-owned enterprises have become a hot issue social concern. As an important part core competitiveness enterprises, human resources management is not only guarantee for to maintain vitality creativity enhance market competitiveness, but also be invincible in competition achieve sustainable development. Therefore, should tak...