Ownership structure and earnings management : studies on banking companies before and during the COVID-19 pandemic
Anna Purwaningsih, Anggreni Dian Kurniawati and Yohanes Mario Pratama
| Year of publication: |
2023
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| Authors: | Purwaningsih, Anna ; Kurniawati, Anggreni Dian ; Pratama, Yohanes Mario |
| Published in: |
International journal of monetary economics and finance : IJMEF. - Genève [u.a.] : Inderscience Enterprises, ISSN 1752-0487, ZDB-ID 2471959-6. - Vol. 16.2023, 3/4, p. 300-308
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| Subject: | banking | earnings management | real earnings management | accrual earnings management | ownership structure | institutional ownership | government ownership | COVID-19 pandemic | Bilanzpolitik | Accounting policy | Eigentümerstruktur | Ownership structure | Coronavirus | Bank | Corporate Governance | Corporate governance | Rückstellung | Accrual | Epidemie | Epidemic | Aktiengesellschaft | Listed company |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/IJMEF.2023.131900 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014321904