Earning Management(EM) isa behavior of managers in presenting the financial statements, Managers choose accounting methods based on accounting standards for theincrease(decrease) in income for the period of the business ...

Earnings management is a management action to maximize or minimize the portion of accruals in earnings. Management often perform earnings management for several reasons: first, because the use of the accrual basis of ...

The purpose of this study examines the impact of Corporate Governance mechanism i.e institutional ownership, managerial ownership, size of board committee, independence of board committee, and the audit committee to ...