Nadilla, Trie and Ulfah, Almira and Hayati, Husna and Midesia, Shelly and Puspita, Desy (2019) The Effect Of Leverage And Earning Per Share On Earning Management (A Study Of Companies Listed In Indonesia Stock Exchange). In: Proceedings of The 2nd International Conference On Advance And Scientific Innovation, ICASI 2019, 18 July, Banda Aceh, Indonesia.
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Abstract
This study investigates the relationship between leverages, earning per share (EPS) and earning management. Using discretionary accrual as a proxy for earning management. For measuring Accrual Earning Management (AEM), revenue discretionary model and revenue model (model stubben) are used in the stu
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 12:43 |
| Last Modified: | 17 Apr 2026 12:56 |
| URI: | http://eprints.eai.eu/id/eprint/26043 |
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