The Comparison Models of Earning Management, CSR, and Intellectual Capital on Firm Value Moderated by Performance

The Comparison Models of Earning Management, CSR, and Intellectual Capital on Firm Value Moderated by Performance

Objective – This study aims to compare the effect of earnings management, corporate social responsibility (CSR), and intellectual capital on firm value moderated by performance in two different periods, 2015-2019 (before COVID-19 pandemic) and 2015-2020 (9 months of pandemic). Design/methodology –...

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Bibliographic Details
Main Authors: Rilla Gantino, Endang Ruswanti, Agung Mulyo Widodo, Deni Iskandar
Format: Article
Language:English
Published: Accounting Department Universitas Syiah Kuala 2022-08-01
Series:Journal of Accounting Research, Organization and Economics
Subjects:
earning management
csr
intellectual capital
performance
firm value
Online Access:https://jurnal.usk.ac.id/JAROE/article/view/26514

Internet

https://jurnal.usk.ac.id/JAROE/article/view/26514

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