Determinant of non-GAAP earnings management practices and its impact on firm value

This study aims to examine the factors that explain the reasons why non-GAAP earnings management is carried out based on the fraud diamond theory (FDT). FDT is a theory widely used in behavioral research to explain the factors that cause fraud in a company. In addition, this study also explains the...

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Veröffentlicht in:	Cogent business & management 2019, Vol.6 (1), p.1-17
Hauptverfasser:	Ibrani, Ewing Yuvisa, Faisal, Faisal, Handayani, Yenny Dwi
Format:	Artikel
Sprache:	eng
Schlagworte:	capability Earnings Earnings management Fraud Diamond non-GAAP earnings management opportunity Pressure rationalization
Online-Zugang:	Volltext
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