What type of study is this?

This is a Panel Data Regression study.

September 10, 2025Neraca Keuangan Jurnal Ilmiah Akuntansi dan Keuangan

Earning Management: The Role of Corporate Governance, Reputation and Financial Distress

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Authors

USUjang SuhaemiMercu Buana University NHNurul HidayahUniversitas Informatika dan Bisnis Indonesia

Discussion

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Implication

Quantitative analysis finds earnings management influenced by corporate governance and reputation, suggesting financial distress modifies these effects.

Key Points

Earnings management is significantly influenced by both corporate governance and corporate reputation, improving business practices and accountability.
The significant effect on earnings management was confirmed with a 5% significance level in 28 IDX-listed companies over the study period.
Panel data regression analysis was conducted to test the relationships among corporate governance, corporate reputation, and financial distress in earnings management.
These results highlight the critical need for effective governance principles and a solid corporate reputation to enhance transparency during financial difficulties.

Cite This Study

Suhaemi et al. (2025) studied this question.

synapsesocial.com/papers/68c1c32e54b1d3bfb60f149a https://doi.org/10.32832/neraca.v20i2.19840

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Implication

Quantitative analysis finds earnings management influenced by corporate governance and reputation, suggesting financial distress modifies these effects.

Earning Management: The Role of Corporate Governance, Reputation and Financial Distress

Discussion

Member takes

Implication

Key Points

Cite This Study

Earning Management: The Role of Corporate Governance, Reputation and Financial Distress

Discussion

Member takes

Implication

Key Points

Cite This Study

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