Widyatini, Ignatia Ryana - In: Global business and finance review 29 (2024) 2, pp. 57-70
Purpose: This paper examines the significant effect of off-balance sheets (OBS) on earnings management in the banking … the relationship between off-balance sheet activities and earnings management. Design/methodology/approach: The off-balance … measure the significant effect of off-balance sheet activities on discretionary behavior in LLP and the role of market power …