The Effect of Foreign Ownership and Managerial Ability on Earning Quality with Committee Audit as Moderating Variable

The Effect of Foreign Ownership and Managerial Ability on Earning Quality with Committee Audit as Moderating Variable

This study aims to investigate the effect of foreign ownership and managerial ability on earning quality with committee audit as moderating variable. The authors used secondary data that was obtained from annual report. The sample used in this study contains 28 manufacturing companies listed on Indo...

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Bibliographic Details
Main Authors: Sylvia Dwi Lestari, Azwardi Azwardi, Tertiarto Wahyudi
Format: Article
Language:deu
Published: Institute of Accounting and Finance 2020-06-01
Series:Облік і фінанси
Subjects:
foreign ownership
managerial ability
committee audit
earning quality
earning management
Online Access:http://www.afj.org.ua/pdf/749-vpliv-inozemnoi-vlasnosti-ta-upravlinskih-navikiv-na-yakist-dohodiv-pri-vikoristanni-auditorskogo-komitetu-yak-zminnoi-moderatora.pdf

Internet

http://www.afj.org.ua/pdf/749-vpliv-inozemnoi-vlasnosti-ta-upravlinskih-navikiv-na-yakist-dohodiv-pri-vikoristanni-auditorskogo-komitetu-yak-zminnoi-moderatora.pdf

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