Conceptio › Archive › Gorontalo Accounting Journal
Gorontalo Accounting Journal metadata only CC BY-NC 4.0

Leverage, Corporate Governance, and Real Earnings Management

Zein Assyam Sittaqi et al.
Gorontalo Accounting Journal · Papers · License: CC BY-NC 4.0
Open Source ↗
This study investigates the impact of leverage, independent commissioners, and board size on Real Earnings Management (REM) within the Indonesian construction sub-sector (2020–2024). Using purposive sampling (78 observations) and the Common Effect Model (CEM), the results demonstrate that leverage (
Conceptio Open Archive

Analyze & explore related research in Conceptio

Connect this record directly into your research workflow or AI agent. Explore citations across open repositories, query full text, and export structured proof bundles.

This document is indexed with metadata only: full text is not available in the archive for this record. Open the official source ↗

Related documents

Record · ID 1513069
Retrieved via Conceptio: every document is proof-bundled with source, license, and retrieval metadata.
Bring this data into your agent: Connect via MCP or API · 20 free credits to start · no card required
Read the Docs → · View CLI source on GitHub · Conceptio Open Knowledge Archive