PT Tiga Pilar Sejahtera Food Tbk

Company · ID · 1 documents

Key number

75.9%

Variation in discretionary accruals explained by the model (adjusted R²). Manajemen Bisnis dan Keuangan Korporat p.11

Determinants of Earnings Management: Operating Cash Flow, Profitability, and Firm Age in Food and Beverage Companies on the Indonesia Stock Exchange

Research paperManajemen Bisnis dan Keuangan KorporatNovember 202619 pages

The study covers 58 food and beverage firms on the Indonesia Stock Exchange during 2022–2024, giving 174 firm-year observations, of which 149 remained after outlier screening.