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

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...

This research aims to determine the influence of accounting conservatism, sharia-based social performance disclosure and company size both partially simultaneously against earnings response (earnings coefficient). Empirical study Sub- sector property Real Estate companies registered in ISSI on Indonesia Stock Exchange period 2015-2018. The method used is descriptive verification with quantitati...