References
- Assenso-Okofo, O., Jahangir Ali, M. and Ahmed, K., 2021. The impact of corporate governance on the relationship between earnings management and CEO compensation. Journal of Applied Accounting Research, 22(3), pp.436-464. https://doi.org/10.1108/JAAR-11-2019-0158.
- Chatterjee, R. and Rakshit, D., 2023. Association Between Earnings Management and Corporate Governance Mechanisms: A Study Based on Select Firms in India. Global Business Review, 24(1), pp.152-170. https://doi.org/10.1177/0972150919885545.
- Davis, J.H., Schoorman, F.D. and Donaldson, L., 2018. Toward a stewardship theory of management. Business Ethics and Strategy, Volumes I and II, 22(1), pp.473-500. https://doi.org/10.4324/9781315261102-29.
- Dechow, P.M., Sloan, R.G., Sweeney, A.P., Sloan, R.G. and Sweeney, A.P., 1995. Detecting Earnings Management. 70(2), pp.93-225.
- Eisenhardt, K.M., 1989. Agency Theory: An Assessment and Review. Academy of Management Review, 14(1), pp.57-74. https://doi.org/10.5465/amr.1989.4279003.
- Feng, Z.Y., Huang, H.W., 2021. Corporate governance and earnings management: A quantile regression approach. International Journal of Finance and Economics, 26(4), pp.5056-5072. https://doi.org/10.1002/ijfe.2054.
- Flayyih, H.H. and Khiari, W., 2023. an Empirical Study To Detect Agency Problems in Listed Corporations: the Emerging Market Study. Journal of Governance and Regulation, 12(1 Special Issue), pp.208-217. https://doi.org/10.22495/jgrv12i1siart1.
- Franklin, D. and Guerber, A.J., 2020. Advice-taking in Ethical Dilemmas. Journal of Managerial Issues, 32(3), pp.334–353. [online] Avaiable at:<http://eds.a.ebscohost.com/eds/pdf viewer/pdfviewer?vid=0&sid=361c5099-560d-4b55-b212-8cc6b2a3e188%40sessionmgr4006>.
- Ghozali, I., 2020. 25 Grand Theory. Yoga Pratama. Indonesia.
- Ghozali, I. and Ratmono, D., 2017. Analysist Multi-variat dan ekonometrika teori, konsep dan Aplikasi dengan Eviews 10 (Multivariate Analysis and Econometrics Theory, Concepts and Applications with Eviews 10). Badan Penerbit Universitas Diponegoro. Indonesia.
- Hakim, L., Rahayu, D. and Endri, E. 2022. Managerial Ability, Corporate Governance, and Ifrs Adoption As Determinants of Earnings Management: Evidence From Indonesia. Problems and Perspectives in Management, 20(1), pp.367-378. https://10.21511/ppm.20(1).2022.30.
- Hashed, A.A. and Almaqtari, F.A., 2021. The impact of corporate governance mechanisms and ifrs on earning management in Saudi Arabia. Accounting, 7(1), pp.207-224. https://doi.org/10.5267/j.ac.2020.9.015.
- Komal, B., Bilal, Ezeani, E., Shahzad, A., Usman, M. and Sun, J., 2023. Age diversity of audit committee financial experts, ownership structure and earnings management: Evidence from China. International Journal of Finance and Economics, 28(3), pp.2664-2682. https://doi.org/10.1002/ijfe.2556.
- Lukmanul, W., 2022. Good Corporate Governance Organs, Company Size and Its Effect on Earnings Quality with Earnings Management as an Intervening Variable in Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2020. Journal of World Science, 1(7), pp.533-550. https://doi.org/10.36418/jws.v1i7.
- Mehmetoglu, M. and Jakobsen, T.G., 2017. Applied Statistics Using Stata A Guide for the Social Sciences. Sage Publication. UK.
- Nguyen, Q., Kim, M.H. and Ali, S., 2024. Corporate governance and earnings management: Evidence from Vietnamese listed firms. International Review of Economics and Finance, 89(PA), pp.775-801. https://doi.org/10.1016/j.iref.2023.07.084.
- Smulowitz, S., Becerra, M. and Mayo, M., 2019. Racial diversity and its asymmetry within and across hierarchical levels: The effects on financial performance. Human Relations, 72(10), pp.1671-1696. https://doi.org/10.1177/0018726718812602.
- Utama, Sidharta, Fitriany, Sylvia V.S, Yan R, Cynthia A.U, James S. 2021. Tata Kelola Korporat di Indonesia; Teori Prinsip dan Praktik (Corporate Governance in Indonesia: Theory, Principles, and Practice), Salemba Empat. Indonesia.
- Wasan, P. and Mulchandani, K., 2020. Corporate governance factors as predictors of earnings management. Journal of General Management, 45(2), pp.71-92. https://doi.org/10.1177/0306307019872304.
