Year: 2024
Type: article
Abstract: The purpose of this study is to examine the influence of share ownership on earnings management practices by considering profitability as a moderating variable. The research method used includes quantitative data analysis from the financial statements of publicly listed companies on the stock exchange, where the data is systematically collected and meticulously analyzed. There are 214 samples used in this study, selected based on certain criteria to ensure the representativeness of the samples. The results of the study are expected to make a significant contribution to the literature on earnings management and provide practical insights for stakeholders, including investors and regulators, in understanding the dynamics between share ownership, profitability, and earnings management.
Authors: Rizky Huzaefa, Vinola Herawaty
Institution: Universitas Trisakti
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4402116689