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Now showing items 11-12 of 12
Earnings Management in the Public Banks
(Scholars Journal of Economics, Business and Management, 2021-02-11)
Earnings management is the company’s potential or management behavior to gain profits by managing earnings
according to their wishes. This study examines the effect of the board of commissioners size, independent
commissioners, ...
Beware of The Existence of a Big Bath With Asset Impairment After Pandemic Covid-19!
(The Indonesian Accounting Review, 2021-01-01)
This study attempts to investigate the relationship between big bath accounting and asset impairment. It used the sample consisting of 231 firmyear observations from 33 mining companies listed on the Indonesia Stock
Exchange ...