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This research aims to determine the factors that determine earnings management in banking in the Asian region. The population in this research is 512 commercial banks in the Asian region for the period 2011 - 2022. Samples were taken using a purposive sampling method, namely based on certain criteria, so that a sample of 156 banks was obtained. The data analysis technique used in this research is panel data regression analysis.. The research results that show credit risk, profitability and company size have a significant effect on earnings management.
Ningsih et al. (2024) studied this question.