Working Paper

The Faculty of Economics and Business, Universitas Gadjah Mada (FEB UGM), is again organizing the Global Summer Week (GSW), which will take place from July 14 to July 25, 2025.

The Faculty of Economics and Business Universitas Gadjah Mada (FEB UGM) offers a wide range of master’s programs, allowing students to pursue either a research-based or practical track.

Earnings management remains a critical issue in corporate governance, particularly in developing countries where supervisory systems are not yet fully robust. Professor Mahfud Solihin, Ph.D., Professor of Accounting at FEB UGM, stated that companies often regard high managerial ability as a valuable asset.

People often misinterpret accountability as an effort to find someone to blame when results fall short of expectations. In reality, accountability focuses on how individuals carry out their responsibilities, not on assigning blame.

This was conveyed by Christopher J.