COVID-19: Accrual Earnings Management Practices in Pharmaceutical Companies in Indonesia
The COVID-19 pandemic has disrupted the supply chain of domestic pharmaceutical raw materials, where 95% of the fulfillment of raw materials relies on imports. Amid difficulties in meeting raw materials, the pharmaceutical sub-sector companies have become one of the sectors of choice for investors t...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
UNIB Press
2022-10-01
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Series: | Jurnal Akuntansi |
Subjects: | |
Online Access: | https://ejournal.unib.ac.id/JurnalAkuntansi/article/view/18482 |