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The Effect Of Other Comprehensive Income (OCI) Disclosure, Deffered Tax Expenses And Capital Adequacy Ratio (CAR) On Earnings Management
(American Research Journal of Humanities Social Science (ARJHSS), 2021)
This study aims to analyze earnings management factors at banking of Indonesia in 2015-
2019.This study is a quantitative study using secondary data in the form of banking financial statements listed
on theIDX for the ...
The Effect of Liquidity and Management Ability on Market Performance with Earning Management as an Intervening Variable
(American Research Journal of Humanities Social Science (ARJHSS)R), 2021)
Banking companies are service sector companies that act as intermediary institutions whose
existence is very crucial in each country. Competition between banking companies is getting tighter, making
every company ...
Earnings Quality and Income Smoothing Motives: Evidence from Indonesia
(Journal of Asian Finance, Economics and Business, 2021-02-01)
Earnings management is very important for companies that aim for decision-making. The research was conducted to analyze the quality of earnings and income smoothing motives in manufacturing companies in Indonesia. The ...