Gresia Oktaviyanti Rumapea

The Effects of Tax Management, Deferred Tax Liabilities, and Profitability on Earnings Management Among IDX-Listed Companies in the Consumer Goods Sector for the 2020–2024 Period

This study examines the effects of tax management, deferred tax liabilities, and profitability on earnings management among consumer goods companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. A quantitative explanatory approach was employed using secondary data obtained from annual reports published...