THE EFFECT OF ACCOUNTING CONSERVATISM AND CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE ON EARNINGS MANAGEMENT: EMPIRICAL EVIDENCE FROM CONSUMER GOODS INDUSTRY COMPANIES LISTED ON THE DURING 2022–2025
This study examines the effects of accounting conservatism and Corporate Social Responsibility (CSR) disclosure on earnings management in consumer goods industry companies listed on the Indonesia Stock Exchange during the 2022–2025 period. Earnings management remains a major concern because it can reduce the reliabilit...