Managerial Ability, Earnings Management and Fair Value Accounting: Does Debt Policy Matter?
This study examines the impact of managerial ability and earnings management on fair value accounting. It also examines debt policy as a moderator in the relationship between the tested variables. The data was a panel data collected from infrastructure, utility, and transportation companies listed o...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Syiah Kuala
2023-01-01
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| Series: | Jurnal Dinamika Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | https://jurnal.usk.ac.id/JDAB/article/view/27544 |