Earnings Management: Boon or Bane for Growth in Indonesia Consumer Sector?
Ujang Halim Hamdani,
Panji Priyanto,
Ni Putu Mila Suhandi
Abstract:This study investigates the relationship between earnings management and financial risk on company growth in the Primary Consumer Goods Industry sector listed on the IDX from 2017 to 2021. The findings show that earnings management practices positively and significantly impact company growth, indicating that companies implementing management profits tend to experience higher growth (Growth Companies). Enhancing positive and efficient earnings management practices can improve company performance and overall bus… Show more
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