Substitution between accrual and real earnings management: The role of independent commissioners and audit committee
The aim of the research is to investigate a substitution between accrual-based earnings management and real activities manipulation based upon the independence of the board of commissioners and the audit committee (number of audit committee members and number of audit committee meetings). This study...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Merdeka Malang
2020-04-01
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| Series: | Jurnal Keuangan dan Perbankan |
| Subjects: | |
| Online Access: | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/4060 |