Corporate Social Responsibility and Earnings Management: The Moderating Role of Corporate Governance
Objective – This study investigates the relationship between corporate social responsibility (CSR) and earnings management (EM) with corporate governance (CG) as the moderating variable. Design/methodology – This study uses data collected from public companies listed in Indonesia Stock Exchange whi...
Main Authors: | Erna Wati, Abdul Qaadir Malik |
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Format: | Article |
Language: | English |
Published: |
Accounting Department Universitas Syiah Kuala
2021-12-01
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Series: | Journal of Accounting Research, Organization and Economics |
Subjects: | |
Online Access: | https://jurnal.usk.ac.id/JAROE/article/view/22376 |
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