The role of financial distress and fraudulent financial reporting: A mediation effect testing

The role of financial distress and fraudulent financial reporting: A mediation effect testing

Research aims: This study examines the determinants of fraudulent financial reporting with financial distress as an intervening agent. Design/Methodology/Approach: The banking companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020 comprised the study's population. One hund...

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Bibliographic Details
Main Authors: Reskino Reskino, Aditia Darma
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2023-09-01
Series:Journal of Accounting and Investment
Subjects:
fraudulent financial reporting
financial distress
financial targets
audit quality
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/18397

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