The Effect of Financial Distress, Information Asymmetry, and CEO Characteristics on Earnings Management: The Moderating Role of Internal Control

Even more challenging for companies is keeping their financial statements honest in the face of increasingly complicated rules and intense competition in their respective industries. The temptation for management to resort to earnings management tactics to achieve short-term financial goals can be s...

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Bibliographic Details
Main Authors: Neli Nuraeni, Ajeng Luthfiyatul Farida
Format: Article
Language:English
Published: Indonesian Institute for Counseling, Education and Therapy (IICET) 2024-09-01
Series:JPPI (Jurnal Penelitian Pendidikan Indonesia)
Subjects:
Online Access:https://jurnal.iicet.org/index.php/jppi/article/view/4628
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