Yuni Pristiwati Noer Widianingsih; Doddy Setiawan; … - In: International Journal of Financial Studies : open … 10 (2022) 4, pp. 1-12
Exchange from 2015 to 2019. The results showed that accrual management positively affects specific risks, which is strengthened … by information asymmetry. These results indicate that accrual management has the potential to occur in environments with … low transparency or high information asymmetry. Accrual management inhibits actual information, causing errors in stock …