Nurhayati, Puji; Hatmawan, Aglis Andhita - In: Financial studies 25 (2021) 1, pp. 78-94
Earnings management is a behaviour that is difficult to avoid because of the impact of accruals in preparing financial statements. Earnings management occurs due to information asymmetry in a company. One way to prevent information asymmetry from occurringso as to reduce earnings management is...