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• EARNINGS MANAGEMENT THROUGH THE LENS OF DEFERRED TAX AND TAX PLANNING: AN EMPIRICAL STUDY

  Agustine Dwianika , Sendi Tri Andika , Selvia Ely Zanna

  795 - 802

  2025-06-22

  Statistics: 341

• FREE CASH FLOW, AUDIT QUALITY, AND EARNINGS MANAGEMENT: MODERATING EFFECT OF AUDIT COMMITTEE EXPERTISE

  Diana Awaliyah , Mohamad Zulman Hakim

  868 - 877

  2026-05-10

  Statistics: 157

• EARNINGS OPACITY ON SHARE PRICE ANNUALIZED VOLATILITY AMONG QUOTED NON-FINANCIAL COMPANIES AT NAIROBI SECURITIES EXCHANGE

  Stephen Ndirangu Maina , Tabitha Nasieku , Julius Miroga Bichanga

  747 - 757

  2025-06-21

  Statistics: 182

• DEFERRED TAX ASSETS IN FOCUS: ANALYZING THEIR EFFECT ON EARNINGS MANAGEMENT WITH AUDIT QUALITY AS A KEY MODERATOR

  Benny Oktaviano , Dhani Rosjadi , Dian Sulistyorini Wulandari

  1054 - 1062

  2025-06-29

  Statistics: 226

• EARNINGS QUALITY IN HEALTHCARE FIRMS: THE MODERATING ROLE OF AUDIT DELAY AND THE MEDIATING EFFECT OF TAX AGGRESSIVENESS

  Mohamad Zulman Hakim , Aulia Imelda , Nahwa Nikhuatun , Putri Yuningsih , Zahra Prada Devi Hasbilah

  833 - 849

  2026-05-10

  Statistics: 472

• THE INFLUENCE OF EARNINGS MANAGEMENT ON CORPORATE RISK WITH ESG AS A MODERATION VARIABLE

  Jesicha Hilery Br Ginting , Amrie Firmansyah

  1344 - 1362

  2026-06-30

  Statistics: 154

• THE IMPACT OF TRADING VOLUME ACTIVITY AND EARNINGS QUALITY ON STOCK RETURN VOLATILITY: DOES MEDIA EXPOSURE PLAY A ROLE?

  Isnayni Sabila , Bambang Sutopo

  936 - 947

  2025-06-29

  Statistics: 304

• THE CONTRIBUTION OF GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY, AND GREEN INTELLECTUAL CAPITAL TO EARNINGS QUALITY

  Wahyudi Widodo , Nofryanti , Holiawati

  1868 - 1880

  2025-10-19

  Statistics: 543

• FROM DEFERRED TAXES TO EARNINGS STABILITY: THE MODERATING IMPACT OF TAX PLANNING ON CORPORATE FINANCIAL PRACTICES

  Agus Fuadi , Yusnia Devarianti , Dian Sulistyorini Wulandari

  868 - 876

  2025-06-29

  Statistics: 229

• THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND SYSTEMATIC RISK ON EARNINGS RESPONSE COEFFICIENT WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE

  Diki Ibrahim , Nofryanti , Holiawati

  1660 - 1673

  2025-10-10

  Statistics: 487

• AUDIT COMMITTEES IN ACTION: MODERATING EARNINGS MANAGEMENT STRATEGIES DURING FINANCIAL DISTRESS

  Maulina Dyah Permatasari , Dian Sulistyorini Wulandari , Imamudin

  1072 - 1080

  2025-06-29

  Statistics: 282

• RETAINED EARNINGS AND FINANCIAL PERFORMANCE OF QUOTED FIRMS IN NIGERIA: AN EMPIRICAL ANALYSIS

  Ogunmakin Adeduro Adesola , Bamidele Vincent Olawale , Ogundipe Francis Bamidele

  475 - 485

  2025-03-29

  Statistics: 475

• FINANCIAL STATEMENT INTEGRITY IN THE CONSUMER NON CYCLICALS SECTOR: THE IMPACT OF FINANCIAL DISTRESS, EARNINGS MANAGEMENT, INSTITUTIONAL OWNERSHIP, AND BOARD INDEPENDENCE

  Djenni Sasmita

  1841 - 1854

  2025-10-19

  Statistics: 279

• EARNING QUALITY AS MEDIATOR AND FIRM SIZE AS MODERATOR: A MODERATED-MEDIATION ANALYSIS OF FINANCIAL DETERMINANTS ON GOING-CONCERN AUDIT OPINIONS IN TECHNOLOGY COMPANIES

  Fachrul Yarangga Ardiansyah , Mohamad Zulman Hakim , Septian Aditya , Muhamad Rizal Sumarno , Irgy Minata

  1520 - 1538

  2026-06-30

  Statistics: 82

• ANALYSIS OF THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL, LEVERAGE RATIO AND PROFIT QUALITY ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATOR

  Eko Supriyanto , Joko Setiawan , Tris Sudarto

  1674 - 1684

  2025-10-10

  Statistics: 289

• THE EFFECT OF PROFIT MANAGEMENT, WEBSITE INFORMATION DISCLOSURE AND INTERNET FINANCIAL REPORTING ON COMPANY VALUE BY MODERATION OF THE BOARD OF COMMISSIONERS

  Ridwan Fauzi Ari Hamzah , Iin Rosini

  1697-1715

  2024-10-31

  Statistics: 276

• THE INFLUENCE OF INTELLECTUAL CAPITAL AND PROFIT MANAGEMENT ON STOCK RETURNS

  Arya Manda , Murtanto

  1843-1853

  2024-10-31

  Statistics: 338

• EARNING MANAGEMENT: THE ROLE OF COMPANY SIZE, LEVERAGE, AND GOOD CORPORATE GOVERNANCE ON GO PUBLIC BANKING

  Eni Puji Astuti , Yohanes Indrayono , Hendro Sasongko

  1045 - 1053

  2025-06-29

  Statistics: 347

• ACCOUNTING INFORMATION VALUE RELEVANCE, FINANCIAL DISTRESS, AND STOCK PRICE BEHAVIOR: EMPIRICAL EVIDENCE FROM INDONESIAN LISTED BANKS

  Resvi Noprianti , Holiawati , Ani Kusumaningsih

  230 - 242

  2026-02-28

  Statistics: 398

• CORPORATE GOVERNANCE MECHANISMS AND FINANCIAL REPORTING QUALITY: THE ROLE OF AUDIT COMMITTEE MEETINGS AND INSTITUTIONAL OWNERSHIP IN INDONESIAN BANKS

  Sari Lestari , Ferdiansyah Ritonga

  1077 - 1095

  2026-06-20

  Statistics: 91

• OPERATING LEVERAGE AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN KENYA

  Obonyo Awuor Esther , Gordon Opuodho , Linus Isaac Ochieng

  817 - 832

  2026-05-10

  Statistics: 171

• FINANCIAL PERFORMANCE ANALYSIS AT PT. INDOSAT TBK. PERIOD 2017 – 2021 CENTRAL JAKARTA

  Irene Vincentia Rudi , Habiburrahman

  506-520

  2024-04-19

  Statistics: 417

• THE ROLE OF ESG IN MODERATING THE RELATIONSHIP OF FINANCIAL PERFORMANCE TO MARKET REACTIONS

  Reni Sartika Dewi , Suripto , Holiawati

  1792 - 1804

  2025-10-19

  Statistics: 406

• EARNINGS MANAGEMENT IN THE CONSTRUCTION SECTOR: AN EMPIRICAL ANALYSIS OF INVESTMENT, DISTRESS, AND ASYMMETRY IN INDONESIA

  Diki Zachariah , Haninun

  1805 - 1817

  2025-10-19

  Statistics: 269

• THE EFFECT OF THE RELEVANCE OF THE VALUE OF ACCOUNTING INFORMATION AND GOOD CORPORATE GOVERNANCE ON STOCK PRICES WITH COMPANY SIZE AS A MODERATION VARIABLE

  Nurul Ulfa , Holiawati , Nofryanti

  1721 - 1732

  2025-10-15

  Statistics: 479