The Effect of Financial Distress and Corporate Governance on Earnings Management
- 10.2991/aebmr.k.200626.023How to use a DOI?
- Financial Distress, Corporate Governance, Earnings Management
The purpose of this research is to analyze the effect of financial distress and corporate governance toward earnings management. The samples of this research consist of 131 non-financial companies that are listed on the Indonesia Stock Exchange from the years 2014 to 2017 by using purposive sampling method. The hypothesis was tested by using multiple regression analysis with REVIEWS. The results of the research showed that financial distress, managerial ownership, institutional ownership and auditor independence had no influence on earnings management.
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Silvy Christina AU - Nico Alexander PY - 2020 DA - 2020/06/29 TI - The Effect of Financial Distress and Corporate Governance on Earnings Management BT - Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR PB - Atlantis Press SP - 123 EP - 126 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200626.023 DO - 10.2991/aebmr.k.200626.023 ID - Christina2020 ER -