简介：Moderating variable to test the second hypothesis of this study is one of earnings management in priorperiods. Measurement of earnings management is equal to earnings management that is used as independentvariables in testing the first hypothesis.
简介：Moderating variable to test the second hypothesis of this study is one of earnings management in priorperiods. Measurement of earnings management is equal to earnings management that is used as independentvariables in testing the first hypothesis.