Financial Distress, Audit Quality, and Earnings Management–Indonesia's Mining Sector Evidence

Financial Distress, Audit Quality, and Earnings Management–Indonesia's Mining Sector Evidence

This paper describes research that investigated the association between financial distress (Dist) and accrual earnings management (AEM), and the role played by audit quality (AQ) in that association. Financial distress is measured by The Modified Altman Z-Score for emerging markets (EMZ score), earn...

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Bibliographic Details
Main Authors: Dwi Haryono Wiratno, Krismiaji Krismiaji, Handayani Handayani, Sumayyah Sumayyah
Format: Article
Language:English
Published: Universitas Proklamasi 45 Yogyakarta 2023-06-01
Series:Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship
Subjects:
financial distress
audit quality
earnings management
em z-score
Online Access:https://ejournal.up45.ac.id/index.php/maksipreneur/article/view/1502

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