Audit Quality and Earnings Management In Indonesian Initial Public Offerings
This study examines the effect of audit quality on earnings management (as measured by discretionary current accruals) for Indonesian IPO firms. Earnings management is measured using current accruals, assuming that the manager has the flexibility and control to the current accruals than long-term ac...
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| Main Authors: | , , , |
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| Format: | Academic Paper |
| Published: |
2015-11-30T06:46:55Z.
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| Subjects: | |
| Online Access: | Get Fulltext |
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| Call Number: |
A1234.567 |
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| Copy 1 | Available |