Moderated Mediation in Earnings Management and Firm Value: Examining the Roles of CSR Disclosure and Accounting Conservatism | Nurcahyono | Finance: Theory and Practice

Finance: Theory and Practice
Finansy: teoriâ i praktika

ISSN 2587-5671 (Print)
ISSN 2587-7089 (Online)

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Nurcahyono N., Sukesti F., Abdullah Z., Putri A. Moderated Mediation in Earnings Management and Firm Value: Examining the Roles of CSR Disclosure and Accounting Conservatism. Finance: Theory and Practice. 2026;30(4):38-49. https://doi.org/10.26794/2587-5671-2026-30-5-1977-01

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ISSN 2587-5671 (Print)
ISSN 2587-7089 (Online)

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About the Authors

N. Nurcahyono
Universitas Muhammadiyah Semarang
Indonesia

Nurcahyono Nurcahyono — PhD (Cand.), M.S.A., Department of Accounting

Semarang City, Central Java

F. Sukesti
Universitas Muhammadiyah Semarang
Indonesia

Fatmasari Sukesti — PhD, M. Sci, Department of Accounting

Semarang City, Central Java

Z. Abdullah
Universiti Malaysia Klantan
Malaysia

Zailani Abdullah — PhD, Prof., Faculty of Entrepreneurship and Business

Bachok, Pengkalan Chepa, Jeli, Kelantan

A.P.R.Z. Putri
Universitas Muhammadiyah Semarang
Indonesia

Anindya Prasisca Rena Zhetira Putri — PhD (Cand.), M.S.A., Department of Accounting

Semarang City, Central Java

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