Earnings Management in Companies that Missed and Beat Analyst Consensus
The aim of this study is to analyze the differences of earnings management between companies that missed and beat analyst consensus. Nonfinancial companies listed in the Indonesia Stock Exchange in 2017–2018 and have analyst consensus data available are used as the research sample, which consist of...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Universitas Udayana
2020-06-01
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Series: | Jurnal Ilmiah Akuntansi dan Bisnis |
Online Access: | https://ojs.unud.ac.id/index.php/jiab/article/view/56848 |