EARNING MANAGEMENT DETERMINANTS: DOES FAIR VALUE ACCOUNTING MATTER?
نویسندگان
چکیده
This research investigates the impact of fair value accounting, company size, board commissioners, audit quality, and managerial ownership on earning management. The was conducted study 36 companies registered in financial sector from 2019 to 2021. Purposive sampling is a method select companies. Multiple linear regression analysis used this study's data technique. findings revealed that commissioners effected In contrast previous three variables, quality do not affect Fair accounting cas be as way check management occurs
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ژورنال
عنوان ژورنال: Jurnal Akuntansi Manado
سال: 2023
ISSN: ['2774-6976']
DOI: https://doi.org/10.53682/jaim.vi.5878