Corporate governance and real earnings management: evidence from Indonesian fraudulent and non-fraudulent listed companies / Yuztitya Asmaranti, Norziana Lokman and Rahayu Abdul Rahman

• Main Authors: Asmaranti, Yuztitya, Lokman, Norziana, Abdul Rahman, Rahayu
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2024
• Subjects: Corporate organization. Corporate governance
• Online Access: https://ir.uitm.edu.my/id/eprint/95488/1/95488.pdf; https://ir.uitm.edu.my/id/eprint/95488/

Corporate governance mechanisms provide a framework to mitigate managerial misbehaviour, including the manipulation of earnings. Despite their intended functions, the persistence of earnings management practices remains, ultimately contributing to instances of financial reporting fraud. Thus, this s...