Business strategy typologies and the preference of earnings management practices: Evidence from Indonesian listed firms-Reference-Cited by-同舟云学术

Business strategy typologies and the preference of earnings management practices: Evidence from Indonesian listed firms

Published:2022-12-28 Issue:1 Volume:10 Page:
ISSN:2331-1975
Container-title:Cogent Business & Management
language:en
Short-container-title:Cogent Business & Management

Author:

Herusetya Antonius¹^ORCID,Sambuaga Elfina Astrella²,Sihombing Sabrina O.³^ORCID

Affiliation:

1. Accounting Department, Faculty of Economics and Business, Universitas Pelita Harapan, Tangerang, Indonesia

2. Faculty member in the Accounting Department, Faculty of Economics and Business, Universitas Pelita Harapan, Banten, Indonesia

3. Management Department, Faculty of Economics and Business, Universitas Pelita Harapan, Tangerang, Indonesia

Funder

received no direct funding for this research

Publisher

Informa UK Limited

Subject

Marketing,Management Science and Operations Research,Organizational Behavior and Human Resource Management,Strategy and Management,Business, Management and Accounting (miscellaneous),Accounting,Business and International Management

Link

https://www.tandfonline.com/doi/pdf/10.1080/23311975.2022.2161204

Reference50 articles.

1. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits

2. The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality

3. Overvaluation and the Choice of Alternative Earnings Management Mechanisms

4. Auditor Industry Specialization and Earnings Quality

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