Work

The Effect of Corporate Governance on Earnings Management through Accounting Conservatism

Year: 2019

Type: article

Abstract: This study aimed to analyze the influence of corporate governance on accounting conservatism, analyze the impact of corporategovernance on earnings management, analyze the effect of accounting conservatism and analyze the impact of corporate governance on earnings management through accounting conservatism. The sample in this study as many as 15 banks. Data were analyzed using path analysis. The analysis showed that corporate governance affect accounting conservatism. Corporategovernance effect on earnings management. Accounting conservatism effect on earnings management. Corporate governanceeffect on earnings management through accounting conservatism

Source: International Journal of Advances in Scientific Research and Engineering

DOI: 10.31695/ijasre.2019.33647

Authors: Agung Nurmansyah, Widji Astuti, Prihat Assih

Institution: Universitas Merdeka Malang

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W2997084099

FWCI: 1.241

Cites: 11

Cited by: 5

Related to: 10