Abstract:This study aims to obtain information and empirical evidence about the association of managerial overconfidence on earnings management and the effect of moderating the effectiveness of the audit committee. This study uses 1938 observations of companies listed on the Indonesian stock exchange for six periods from 2013 to 2018. The analysis technique used in this study is a moderated regression analysis using SPSS 25 software. This study finds that managerial overconfidence has a significant positive association… Show more
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