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Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Impact of Earning Volatility, Real Earnings Management and Accruals on Investment Policy: Evidence from Indonesia
This study aims to analyze earnings volatility, real earnings management, and accrual earnings management on the company's investment policy. This study examines the effect of earnings volatility on investment policy in more depth, where the…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
A trade-off between tax reporting and financial reporting aggressiveness based on financial variables
Firms likely exhibit greater financial reporting aggressiveness to increase their earnings and eventually attract investors. However, firms also tend to reduce their taxable income to maximize their cash flow. Consequently, firms arguably manage…