Firm Characteristics And Earnings Management In Shakeout And Decline Firm Pha…

ABSTRACT This study examines company characteristics (profitability, leverage, firm size, sales growth, and firm age) on earnings management in companies experiencing shakeout and decline phases. The sample was selected based on the purposive sampling method of 36 publicly listed manufacturing companies on the Indonesia Stock Exchange from 2016 to 2019, with 137 total observations. This study …