{"id":"https://openalex.org/W4288063115","doi":"https://doi.org/10.22495/jgrv11i3art11","title":"Earnings management motives, idiosyncratic risk and corporate social responsibility in an emerging market","display_name":"Earnings management motives, idiosyncratic risk and corporate social responsibility in an emerging market","publication_year":2022,"publication_date":"2022-01-01","ids":{"openalex":"https://openalex.org/W4288063115","doi":"https://doi.org/10.22495/jgrv11i3art11"},"language":"en","primary_location":{"id":"doi:10.22495/jgrv11i3art11","doi":"https://doi.org/10.22495/jgrv11i3art11","is_oa":true,"landing_page_url":"https://doi.org/10.22495/jgrv11i3art11","pdf_url":null,"source":{"id":"https://openalex.org/S2764670738","display_name":"Journal of Governance and Regulation","issn_l":"2220-9352","issn":["2220-9352","2306-6784"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310322050","host_organization_name":"Publishing house \"Virtus Interpress\"","host_organization_lineage":["https://openalex.org/P4310322050"],"host_organization_lineage_names":["Publishing house \"Virtus Interpress\""],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Governance and Regulation","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.22495/jgrv11i3art11","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5076499110","display_name":"Dani Kharismawan Prakosa","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dani K. Prakosa","raw_affiliation_strings":["Polytechnic of State Finance STAN, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Polytechnic of State Finance STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5036681748","display_name":"Rahayu Kusumawati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rahayu Kusumawati","raw_affiliation_strings":["Polytechnic of State Finance STAN, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Polytechnic of State Finance STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5021426384","display_name":"Agung Dinarjito","orcid":"https://orcid.org/0000-0001-8294-5742","observed_orcids":["https://orcid.org/0000-0001-8294-5742"]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Agung Dinarjito","raw_affiliation_strings":["Polytechnic of State Finance STAN, Indonesia"],"raw_orcid":"https://orcid.org/0000-0001-8294-5742","affiliations":[{"raw_affiliation_string":"Polytechnic of State Finance STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5065841881","display_name":"Azas Mabrur","orcid":"https://orcid.org/0000-0001-9279-0430","observed_orcids":["https://orcid.org/0000-0001-9279-0430"]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Azas Mabrur","raw_affiliation_strings":["Polytechnic of State Finance STAN, Indonesia"],"raw_orcid":"https://orcid.org/0000-0001-9279-0430","affiliations":[{"raw_affiliation_string":"Polytechnic of State Finance STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5040405790","display_name":"Lestari Kurniawati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Lestari Kurniawati","raw_affiliation_strings":["Polytechnic of State Finance STAN, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Polytechnic of State Finance STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5026305460","display_name":"Zef Arfiansyah","orcid":"https://orcid.org/0000-0002-4279-6356","observed_orcids":["https://orcid.org/0000-0002-4279-6356"]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Zef Arfiansyah","raw_affiliation_strings":["Polytechnic of State Finance STAN, Indonesia"],"raw_orcid":"https://orcid.org/0000-0002-4279-6356","affiliations":[{"raw_affiliation_string":"Polytechnic of State Finance STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5010989484","display_name":"Arifah Fibri Andriani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Arifah Fibri Andriani","raw_affiliation_strings":["Polytechnic of State Finance STAN, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Polytechnic of State Finance STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5073517531","display_name":"Suparna Wijaya","orcid":"https://orcid.org/0000-0002-8172-4371","observed_orcids":["https://orcid.org/0000-0002-8172-4371"]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Suparna Wijaya","raw_affiliation_strings":["Polytechnic of State Finance STAN, Indonesia"],"raw_orcid":"https://orcid.org/0000-0002-8172-4371","affiliations":[{"raw_affiliation_string":"Polytechnic of State Finance STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5045839048","display_name":"Nur Aisyah Kustiani","orcid":"https://orcid.org/0000-0001-7078-3598","observed_orcids":["https://orcid.org/0000-0001-7078-3598"]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nur A. Kustiani","raw_affiliation_strings":["Polytechnic of State Finance STAN, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Polytechnic of State Finance STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5050950485","display_name":"Ferry Irawan","orcid":"https://orcid.org/0000-0001-8700-3770","observed_orcids":["https://orcid.org/0000-0001-8700-3770"]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ferry Irawan","raw_affiliation_strings":["Polytechnic of State Finance STAN, Indonesia"],"raw_orcid":"https://orcid.org/0000-0001-8700-3770","affiliations":[{"raw_affiliation_string":"Polytechnic of State Finance STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5055066115","display_name":"Puji Wibowo","orcid":"https://orcid.org/0000-0002-3162-7741","observed_orcids":["https://orcid.org/0000-0002-3162-7741"]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Puji Wibowo","raw_affiliation_strings":["Polytechnic of State Finance STAN, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Polytechnic of State Finance STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5011549395","display_name":"Resi Ariyasa Qadri","orcid":"https://orcid.org/0000-0003-3239-1029","observed_orcids":["https://orcid.org/0000-0003-3239-1029"]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Resi Ariyasa Qadri","raw_affiliation_strings":["Polytechnic of State Finance STAN, Indonesia"],"raw_orcid":"https://orcid.org/0000-0003-3239-1029","affiliations":[{"raw_affiliation_string":"Polytechnic of State Finance STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5033922991","display_name":"Amrie Firmansyah","orcid":"https://orcid.org/0000-0002-2317-6899","observed_orcids":["https://orcid.org/0000-0002-2317-6899"]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Amrie Firmansyah","raw_affiliation_strings":["Polytechnic of State Finance STAN, Indonesia"],"raw_orcid":"https://orcid.org/0000-0002-2317-6899","affiliations":[{"raw_affiliation_string":"Polytechnic of State Finance STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5036965648","display_name":"Moh Luthfi Mahrus","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Moh Luthfi Mahrus","raw_affiliation_strings":["Polytechnic of State Finance STAN, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Polytechnic of State Finance STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I2802898391"],"apc_list":null,"apc_paid":null,"fwci":3.1132,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.91250876,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"11","issue":"3","first_page":"121","last_page":"147"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9926999807357788,"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":0.9926999807357788,"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":0.0044999998062849045,"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/T12276","display_name":"Risk Management in Financial Firms","score":0.00039999998989515007,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9900000095367432},{"id":"https://openalex.org/keywords/idiosyncratic-risk","display_name":"idiosyncratic risk","score":0.9800000190734863},{"id":"https://openalex.org/keywords/corporate-social-responsibility-disclosure","display_name":"corporate social responsibility disclosure","score":0.9449999928474426},{"id":"https://openalex.org/keywords/accrual-based-earnings-management","display_name":"accrual-based earnings management","score":0.8629999756813049},{"id":"https://openalex.org/keywords/real-earnings-management","display_name":"real earnings management","score":1.0},{"id":"https://openalex.org/keywords/accounting-fraud","display_name":"accounting fraud","score":0.972000002861023},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.9160000085830688},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.6159999966621399},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8769999742507935},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.8069999814033508}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.8129520416259766},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.7815324068069458},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.6877442598342896},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6784105896949768},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6404632329940796},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5922489166259766},{"id":"https://openalex.org/C80212096","wikidata":"https://www.wikidata.org/wiki/Q1975416","display_name":"Systematic risk","level":2,"score":0.5381518006324768},{"id":"https://openalex.org/C2780514539","wikidata":"https://www.wikidata.org/wiki/Q15995649","display_name":"Accounting research","level":2,"score":0.49435997009277344},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.48450586199760437},{"id":"https://openalex.org/C180916674","wikidata":"https://www.wikidata.org/wiki/Q3711935","display_name":"Diversification (marketing strategy)","level":2,"score":0.467218279838562},{"id":"https://openalex.org/C121087249","wikidata":"https://www.wikidata.org/wiki/Q546395","display_name":"Emerging markets","level":2,"score":0.452700138092041},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.42517024278640747},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.42007049918174744},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.30979031324386597},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.16395044326782227},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1555972695350647},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.06800302863121033},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.22495/jgrv11i3art11","doi":"https://doi.org/10.22495/jgrv11i3art11","is_oa":true,"landing_page_url":"https://doi.org/10.22495/jgrv11i3art11","pdf_url":null,"source":{"id":"https://openalex.org/S2764670738","display_name":"Journal of Governance and Regulation","issn_l":"2220-9352","issn":["2220-9352","2306-6784"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310322050","host_organization_name":"Publishing house \"Virtus Interpress\"","host_organization_lineage":["https://openalex.org/P4310322050"],"host_organization_lineage_names":["Publishing house \"Virtus Interpress\""],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Governance and Regulation","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.22495/jgrv11i3art11","doi":"https://doi.org/10.22495/jgrv11i3art11","is_oa":true,"landing_page_url":"https://doi.org/10.22495/jgrv11i3art11","pdf_url":null,"source":{"id":"https://openalex.org/S2764670738","display_name":"Journal of Governance and Regulation","issn_l":"2220-9352","issn":["2220-9352","2306-6784"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310322050","host_organization_name":"Publishing house \"Virtus Interpress\"","host_organization_lineage":["https://openalex.org/P4310322050"],"host_organization_lineage_names":["Publishing house \"Virtus Interpress\""],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Governance and Regulation","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":97,"referenced_works":["https://openalex.org/W1530707766","https://openalex.org/W1945783787","https://openalex.org/W1995379966","https://openalex.org/W1995834279","https://openalex.org/W2015142764","https://openalex.org/W2028543358","https://openalex.org/W2031368511","https://openalex.org/W2040324527","https://openalex.org/W2047735993","https://openalex.org/W2054371141","https://openalex.org/W2058810181","https://openalex.org/W2070660330","https://openalex.org/W2072751248","https://openalex.org/W2074531150","https://openalex.org/W2084812861","https://openalex.org/W2088039507","https://openalex.org/W2092728120","https://openalex.org/W2095299437","https://openalex.org/W2095849253","https://openalex.org/W2109559835","https://openalex.org/W2110515031","https://openalex.org/W2120084007","https://openalex.org/W2125496897","https://openalex.org/W2131773668","https://openalex.org/W2143142296","https://openalex.org/W2149535930","https://openalex.org/W2150876919","https://openalex.org/W2152351912","https://openalex.org/W2158258806","https://openalex.org/W2161215497","https://openalex.org/W2284945659","https://openalex.org/W2292373555","https://openalex.org/W2317020256","https://openalex.org/W2438934027","https://openalex.org/W2467939249","https://openalex.org/W2505464317","https://openalex.org/W2510930704","https://openalex.org/W2547291330","https://openalex.org/W2563797621","https://openalex.org/W2566326753","https://openalex.org/W2572415204","https://openalex.org/W2579907101","https://openalex.org/W2583762222","https://openalex.org/W2589362136","https://openalex.org/W2609049690","https://openalex.org/W2612227315","https://openalex.org/W2734360053","https://openalex.org/W2752617332","https://openalex.org/W2753479549","https://openalex.org/W2767918768","https://openalex.org/W2768295993","https://openalex.org/W2789599440","https://openalex.org/W2791642958","https://openalex.org/W2889352115","https://openalex.org/W2898361918","https://openalex.org/W2898391460","https://openalex.org/W2914741722","https://openalex.org/W2924255155","https://openalex.org/W2954916573","https://openalex.org/W2956467520","https://openalex.org/W2972382251","https://openalex.org/W2974294198","https://openalex.org/W2982334944","https://openalex.org/W2994210753","https://openalex.org/W3006776082","https://openalex.org/W3012558408","https://openalex.org/W3022036308","https://openalex.org/W3024335474","https://openalex.org/W3028276753","https://openalex.org/W3034556366","https://openalex.org/W3045199126","https://openalex.org/W3081161394","https://openalex.org/W3107135873","https://openalex.org/W3122028149","https://openalex.org/W3122516690","https://openalex.org/W3122753707","https://openalex.org/W3122824160","https://openalex.org/W3122983295","https://openalex.org/W3123073555","https://openalex.org/W3123132034","https://openalex.org/W3123227524","https://openalex.org/W3123400121","https://openalex.org/W3123443250","https://openalex.org/W3123666967","https://openalex.org/W3124083041","https://openalex.org/W3124170598","https://openalex.org/W3124365414","https://openalex.org/W3125677029","https://openalex.org/W3148393995","https://openalex.org/W3185615739","https://openalex.org/W3193882678","https://openalex.org/W3197872087","https://openalex.org/W4212899454","https://openalex.org/W4236947456","https://openalex.org/W4242067316","https://openalex.org/W4242492684","https://openalex.org/W4283698118"],"related_works":["https://openalex.org/W6893208451","https://openalex.org/W7215680994","https://openalex.org/W7219934589","https://openalex.org/W2895381017","https://openalex.org/W7014896442","https://openalex.org/W3215739107","https://openalex.org/W3013746978","https://openalex.org/W4285166703","https://openalex.org/W3028146841","https://openalex.org/W3185615739"],"abstract_inverted_index":{"This":[0,36,52,66,96,147,182],"research":[1,37,53,67,90,97,148,161,183],"investigates":[2],"the":[3,6,40,73,77,87,118,150,163,167,176,188],"impact":[4],"of":[5,43,59,76,120,169,179,187,190],"three":[7,101],"earnings":[8,22,26,102,122,137],"management":[9,23,27,103,123],"methods":[10,104],"according":[11],"to":[12,64,116,135,165,210],"Dechow":[13],"and":[14,17,29,124,175],"Skinner":[15],"(2000)":[16],"Gunny":[18],"(2005),":[19],"i.e.,":[20],"accrual":[21,121],"(AEM),":[24],"real":[25,136],"(REM),":[28],"fraudulent":[30,125,170],"accounting":[31,126,171],"(FRA),":[32],"on":[33,49,127,172,213],"idiosyncratic":[34,109,128,154,173,191],"risk.":[35,110],"also":[38,184],"examines":[39],"moderating":[41,177],"effect":[42,119,168,178],"corporate":[44],"social":[45],"responsibility":[46],"(CSR)":[47],"disclosure":[48,113],"these":[50],"associations.":[51],"employs":[54],"balance":[55],"panel":[56],"data":[57],"consisting":[58],"492":[60],"observations":[61],"from":[62,218],"2016":[63],"2019.":[65],"obtains":[68],"123":[69],"companies":[70],"listed":[71],"under":[72],"manufacturing":[74],"industry":[75],"Indonesia":[78],"Stock":[79],"Exchange":[80],"(IDX)":[81],"through":[82],"purposive":[83],"sampling.":[84],"To":[85],"test":[86],"hypotheses,":[88],"this":[89,131,160],"uses":[91],"multiple":[92],"linear":[93],"regression":[94],"models.":[95],"finds":[98],"that":[99],"all":[100],"are":[105,141],"positively":[106],"associated":[107],"with":[108,197],"Furthermore,":[111],"CSR":[112,180],"is":[114,162],"proven":[115],"weaken":[117],"risk,":[129,192],"but":[130],"does":[132],"not":[133],"apply":[134],"management.":[138],"These":[139],"results":[140],"robust":[142],"after":[143],"a":[144],"sensitivity":[145],"test.":[146],"fills":[149],"existing":[151],"gap":[152],"within":[153],"risk":[155,174],"study.":[156],"Among":[157],"similar":[158],"studies,":[159],"first":[164],"investigate":[166],"disclosure.":[181],"raises":[185],"awareness":[186],"cost":[189],"especially":[193],"in":[194],"emerging":[195],"markets":[196],"relatively":[198],"smaller":[199],"stock":[200],"markets,":[201],"which":[202],"makes":[203],"diversification":[204],"more":[205,219],"challenging.":[206],"It":[207],"provides":[208],"insights":[209],"market":[211],"regulators":[212],"how":[214],"investors":[215],"can":[216],"benefit":[217],"disclosures":[220]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-07-28T00:00:00"}