Exploring the interplay of earnings management, business strategy and market competition: the case of Indonesia and South Korea
Adela Cornelia Fedora,
Felizia Arni Rudiawarni,
Dedhy Sulistiawan
et al.
Abstract:PurposeThe purpose of this study is to investigate the connection between earnings management, business strategy, and market competition.Design/methodology/approachThe study utilizes data from non-financial companies listed on the Indonesia and South Korea Stock Exchange between 2017 and 2021, involving 2,598 firms from Indonesia and 3,256 firms from South Korea. We use data panel analysis to explore the relationships between variables.FindingsFirms using cost leadership are prone to earnings management, while… Show more
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