Determinants of earnings quality: The role of managerial ownership

Determinants of earnings quality: The role of managerial ownership

This research analyzes and determines the effect of investment opportunity set, earnings persistence, and capital structure on earnings quality by making managerial ownership a moderating variable. This research is classified as a type of quantitative research with panel data obtained from secondar...

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Bibliographic Details
Main Authors: Cahya Wahyuningtyas, Taufikur Rahman
Format: Article
Language:English
Published: Universitas Surabaya FEB, Jurusan Akuntansi 2023-09-01
Series:Akuntansi dan Teknologi Informasi
Subjects:
Capital Structure
Earnings Persistence
Earnings Quality
Investment Opportunity Set (IOS)
Managerial Ownership
Online Access:https://journal.ubaya.ac.id/index.php/jati/article/view/5721

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