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6.+ (2692) Venna+Yolanda Can+Digital+Transformation+and+Governance+Control+Managerial+Opportunistic+Behavior+in+Earnings+Manag - Edited by Thư is a document available to read on EtoBox.

This research examines how Digital Transformation, Audit Quality, and Board Characteristics influence Earnings Management in non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2022. The findings indicate that Digital Transformation enhances transparency and reduces earnings management opportunities, while high Audit Quality aligns interests between managers and shareholders; however, Board Characteristics show no significant impact due to compliance with minimum governance standards

Author

Thư

Language

EN