Testing the role of independent supervisory board characteristics on the relationship between earnings management and quality of corporate social reporting disclosure

  • Widyaniandhita L
  • Solihin M
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Abstract

… Accounting information that functioned as a communication tool between corporate and … management as “accounting hocus-pocus”, which meant diversion accounting. Managers tried …

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Widyaniandhita, L.-D. A., & Solihin, M. (2020). Testing the role of independent supervisory board characteristics on the relationship between earnings management and quality of corporate social reporting disclosure. Journal of Contemporary Accounting, 2(3), 151–164. https://doi.org/10.20885/jca.vol2.iss3.art4

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