Purba, Golrida Karyawati; Fransisca, Cornelia; Joshi, … - In: Journal of Financial Reporting and Accounting 20 (2021) 5, pp. 979-993
Purpose: This study aims to examine the preference for earnings management (EM) strategies according to business strategies, namely, cost leadership strategies and differentiation strategies, Design/methodology/approach: This study analyzed 262 samples of manufacturing and service companies...