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H. N. L. Ermaya

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Open access Aug 2026

When Earnings Management Becomes a Signal: Information Asymmetry, Corporate Governance, and Firm Value

This study examines how information asymmetry, financial distress, and earnings management are associated with firm value, and investigates the role of corporate governance in conditioning the market valuation of discretionary reporting behavior. The study adopts a quantitative explanatory research design using firm-le...

Erna Hernawati, H. N. L. Ermaya, P. Koeswayo · 0 citations

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