{"id":"https://openalex.org/W2947699698","doi":"https://doi.org/10.2991/icebef-18.2019.154","title":"Financial Factors, Corporate Governance and Earnings Management: Evidence from Indonesian manufacturing industry","display_name":"Financial Factors, Corporate Governance and Earnings Management: Evidence from Indonesian manufacturing industry","publication_year":2019,"publication_date":"2019-01-01","ids":{"openalex":"https://openalex.org/W2947699698","doi":"https://doi.org/10.2991/icebef-18.2019.154","mag":"2947699698"},"language":"en","primary_location":{"id":"doi:10.2991/icebef-18.2019.154","doi":"https://doi.org/10.2991/icebef-18.2019.154","is_oa":true,"landing_page_url":"https://doi.org/10.2991/icebef-18.2019.154","pdf_url":null,"source":{"id":"https://openalex.org/S4306523586","display_name":"International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)","raw_type":"proceedings-article"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.2991/icebef-18.2019.154","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043697688","display_name":"Supardi Supardi","orcid":"https://orcid.org/0000-0002-0840-9092","observed_orcids":["https://orcid.org/0000-0002-0840-9092"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Supardi Supardi","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5000387262","display_name":"Eka Noor Asmara","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Eka Noor Asmara","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5043697688"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.8072,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.96671388,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7856000065803528,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7856000065803528,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.19979999959468842,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0052999998442828655,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.8330000042915344},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9520000219345093},{"id":"https://openalex.org/keywords/financial-factors","display_name":"financial factors","score":0.9160000085830688},{"id":"https://openalex.org/keywords/manufacturing-industry","display_name":"manufacturing industry","score":0.7120000123977661},{"id":"https://openalex.org/keywords/indonesian-firms","display_name":"Indonesian companies","score":0.5659999847412109}],"concepts":[{"id":"https://openalex.org/C2779207338","wikidata":"https://www.wikidata.org/wiki/Q9240","display_name":"Indonesian","level":2,"score":0.7463955879211426},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7319701910018921},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7219898104667664},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.49244293570518494},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4883579909801483},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.45695969462394714},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.43169695138931274},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.42310789227485657},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2991/icebef-18.2019.154","doi":"https://doi.org/10.2991/icebef-18.2019.154","is_oa":true,"landing_page_url":"https://doi.org/10.2991/icebef-18.2019.154","pdf_url":null,"source":{"id":"https://openalex.org/S4306523586","display_name":"International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)","raw_type":"proceedings-article"}],"best_oa_location":{"id":"doi:10.2991/icebef-18.2019.154","doi":"https://doi.org/10.2991/icebef-18.2019.154","is_oa":true,"landing_page_url":"https://doi.org/10.2991/icebef-18.2019.154","pdf_url":null,"source":{"id":"https://openalex.org/S4306523586","display_name":"International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)","raw_type":"proceedings-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.48510000109672546}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":22,"referenced_works":["https://openalex.org/W198306690","https://openalex.org/W200184451","https://openalex.org/W1490170611","https://openalex.org/W1491181938","https://openalex.org/W1552234038","https://openalex.org/W1589098040","https://openalex.org/W1620392602","https://openalex.org/W2088484586","https://openalex.org/W2131136597","https://openalex.org/W2170694901","https://openalex.org/W2204191113","https://openalex.org/W2411831277","https://openalex.org/W2416515252","https://openalex.org/W2465929610","https://openalex.org/W2554223325","https://openalex.org/W2579344521","https://openalex.org/W2580762105","https://openalex.org/W2752617332","https://openalex.org/W2773911408","https://openalex.org/W2774408331","https://openalex.org/W2898279508","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W2947167799","https://openalex.org/W3155663619","https://openalex.org/W2617222287","https://openalex.org/W3154090248","https://openalex.org/W3199881070","https://openalex.org/W2911601601","https://openalex.org/W4297826315","https://openalex.org/W3172916698","https://openalex.org/W4245134718","https://openalex.org/W4389672211"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2019-06-07T00:00:00"}