Oil Price and Earnings Management: Evidence from Crude Oil and Gas Companies in Indonesian Stock Exchange

<p>This research is aimed to examine the effect of oil price on earnings management in Indonesia. Research sample consist of 9 crude oil and gas companies listed in Indonesian Stock Exchange for the 2013-2018 period. Earnings management is measured by discretionary accruals. Analysis data uses...

Full description

Bibliographic Details
Main Authors: Nanda Fito Mela, Adhitya Agri Putra
Format: Article
Language:English
Published: EconJournals 2020-05-01
Series:International Journal of Energy Economics and Policy
Online Access:https://econjournals.com/index.php/ijeep/article/view/9431