Earnings management, business strategy, and bankruptcy risk: evidence from Indonesia

• Main Authors: Dian Agustia, NUR PRATAMA ABDI MUHAMMAD, 041411333047, Yani Permatasari
• Format: Article PeerReviewed
• Language: English; Indonesian; English; English
• Published: Elsevier Ltd. 2020
• Subjects: H Social Sciences; HD Industries. Land use. Labor; HD28-70 Management. Industrial Management; HD61 Risk Management; HF5601 Accounting
• Online Access: http://repository.unair.ac.id/110122/1/Dian%20Agustia_Karil%2001_Earnings%20management.pdf; http://repository.unair.ac.id/110122/3/Dian%20Agustia_PeerReview001.pdf; http://repository.unair.ac.id/110122/4/Dian%20Agustia_similarity-01_Earnings%20management.pdf; http://repository.unair.ac.id/110122/6/Dian%20Agustia_CorrespondingAuthor_Heliyon.pdf; http://repository.unair.ac.id/110122/; https://www.sciencedirect.com/science/article/pii/S2405844020301626; https://doi.org/10.1016/j.heliyon.2020.e03317
• Institution: Universitas Airlangga

The purpose of this study is to examine the effect of accrual earnings management and business strategy to bankruptcy risk. Multiple Least Square (MLS) regression and robust regression of M-Estimator regression are performed on financial data of 1,068 non-financial firms listed on the Indonesia Stoc...