<em>This study aimed to examine the relationship between related party transactions and earnings management. The sample of this was companies listed on Indonesia Stock Exchange for 2017 2018 period. result shows that transaction (sales expense) has a negative effect accrual It indicates firms use as substitutes management especially management.</em>

This study examines the effect of corporate social responsibility (CSR) on accrual based-earnings management (AEM) nexus. We employed use panel least square analysis to test twenty (20) manufacturing companies quoted Nigerian Stock Exchange (NSE) for a period seven (7) years (2013-2019). The used as independent variable, earnings dependent variable and firm characteristics variables control var...

Abstract: This research investigates the role of audit quality as moderation on association between opinions and accrual earnings. The sample used in this study is Indonesian companies listed Stock Exchange (IDX) during 2016 – 2020. uses Generalized Least Squares (GLS) regression models to process data. results show that are positively associated with earnings management. When examined individu...

We examine how adjustments to earnings during year-end audits affect measures of earnings quality. There are four key findings. First, audit adjustments cause earnings to become smoother and more persistent. Second, the adjustments result in higher accrual quality. Third, audit adjustments have a larger negative effect on signed accruals than absolute accruals. Fourth, the adjustments do not re...

This study aims to explore the effect of political connections, external auditor quality, and family ownership on real discretionary accrual earnings management practices in public companies Indonesia. So far, previous studies have shown inconclusive mixed results. The samples used this are listed Indonesia Stock Exchange (IDX) for last 10 years (2010-2019) prior Covid-19 pandemic. results show...

Managers face a number of incentives to report earnings that meet or exceed the consensus analyst forecast. If a firm’s results of operations are not sufficient to meet the analysts’ expectations for a given period, the manager may 1) use accrual based earnings management techniques or 2) structure actual transactions to achieve the desired financial reporting result. Additionally, the manager ...