Human Capital’s Mediating Effect on the Effectiveness of Audit Committees and Real Earnings Management
Author:
Funder
Politeknik Negeri Malang
Publisher
Atlantis Press International BV
Reference27 articles.
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2. Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its. American Accounting Association Horizons, 13(4), 365–383.
3. Graham, J. R., Harvey, C. R., & Rajgopal, S. (2005). The economic implications of corporate financial reporting.
4. Cohen, D., & Zarowin, P. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics, 50(1), 2–19. https://doi.org/10.1016/j.jacceco.2010.01.002
5. Roychowdhury. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42, 335–370.
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