Ibrani, Ewing Yuvisa; Faisal, Faisal; Handayani, Yenny Dwi - In: Cogent business & management 6 (2019), pp. 1-17
This study aims to examine the factors that explain the reasons why non-GAAP earnings management is carried out based … fraud in a company. In addition, this study also explains the impact of non-GAAP earnings management practices on firm value … causing non-GAAP earnings management. The findings of this study show that in Indonesia, there is need for greater attention …