Past performance and earning management: The moderating effect of employee relative earning

Investors are facing doubt on the quality of earning reported. They require some indicators to detect the quality of earning reported. The use of past performance as indicators of current and future earning management is challengeable since there are contradicting results in the sign of the...

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Bibliographic Details
Main Authors: Kountur, Ronny, Djohanputro, Bramantyo, Sari, Martdian Ratna
Format: Article
Language:English
Published: Growing Science 2021-01-01
Series:Accounting
Online Access:http://www.growingscience.com/ac/Vol7/ac_2020_180.pdf