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What is Firm Attributes and Earnings Management about?

This study investigates the impact of managerial ownership, leverage, and firm size on earnings management among manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2017. The findings reveal that managerial ownership and leverage significantly influence earnings management, while firm size does not have a notable effect. The research emphasizes the need for restrictions on managerial ownership and high leverage to mitigate earnings management practices.

Author

venturostorex

Language

EN