This study aims to examine the effect of Environmental Management System (EMS), environmental performance, and media exposure on Carbon Emission Disclosure (CED) in energy sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. This study uses a quantitative approach with panel data regress...
Main Purpose - This study aims to examine the effects of profitability, leverage, and tax avoidance on earnings management in insurance subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period.
Method - This study employs a quantitative approach using secondary data from annual finan...
This study aims to map the evolution of earnings persistence research, identify its intellectual, conceptual, and social structures, and examine its relationships with earnings quality, corporate governance, audit quality, and sustainability while proposing future research directions. A bibliometric approach was employ...
