How Financial Distress, Audit Committee, and CGI Shape Earnings Management through Stock Liquidity

Purpose – The aim of this study is to examine how financial distress, audit committees, and the Corporate Governance Index (CGI) impact accrual-based earnings management, with stock liquidity serving as a moderating variable. The goal of this research is to explore ways to reduce earnings managem...

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Bibliographic Details
Main Authors: Mardianto Mardianto, Novita Novita
Format: Article
Language:English
Published: Maranatha Christian University 2024-11-01
Series:Jurnal Akuntansi
Online Access:https://journal.maranatha.edu/index.php/jam/article/view/10123
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