Widyatini, Ignatia Ryana - In: Global business and finance review 29 (2024) 2, pp. 57-70
Purpose: This paper examines the significant effect of off-balance sheets (OBS) on earnings management in the banking …-balance sheet exposure in banking financial statements. Thus, future research on total commitments and contingencies such as letters … banking industry and the second is to assess whether higher bank market power tends to influence earnings management practices …