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...

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Bibliographic Details
Main Authors: Widyaningsih Azizah, Hotman Fredy, Fathoni Zoebaedi
Format: Article
Language:English
Published: UNIB Press 2022-10-01
Series:Jurnal Akuntansi
Subjects:
Online Access:https://ejournal.unib.ac.id/JurnalAkuntansi/article/view/18482