Fuad, Fuad; Juliarto, Agung; Prasetyo, Andrian Budi; … - In: Cogent business & management 9 (2022) 1, pp. 1-23
The primary purpose of this paper is twofold: firstly, to investigate the effect of early compliance with International Financial Reporting Standards 16 on Leases on earnings management and firm performance; secondly, to examine the moderating roles of corruption environment on those...