Purpose: This study aims to provide more detailed knowledge of how the performance of Indonesian SOEs is described from the perspective of managerial performance and financial performance. Design/methodology/approach: The method used in this study is comparative analysis where managerial...

Earnings management is a behavior performed by management to show good performance to principals. This effort creates information bias in the study of agency theory, which in turn increases information asymmetry. In Indonesia, the average company has a family ownership structure. Therefore, this...