Earnings management, business strategy, and bankruptcy risk: evidence from Indonesia

Earnings management, business strategy, and bankruptcy risk: evidence from Indonesia

The purpose of this study is to examine the effect of accrual earnings management and business strategy to bankruptcy risk. Multiple Least Square (MLS) regression and robust regression of M-Estimator regression are performed on financial data of 1,068 non-financial firms listed on the Indonesia Stoc...

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Bibliographic Details
Main Authors: Dian Agustia, Nur Pratama Abdi Muhammad, Yani Permatasari
Format: Article
Language:English
Published: Elsevier 2020-02-01
Series:Heliyon
Subjects:
Earnings management
Business strategy
Bankruptcy risk
Accounting
Industry management
Business management
Online Access:http://www.sciencedirect.com/science/article/pii/S2405844020301626

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