author profile photo

Niluh Putu Dian Rosalina Handayani Narsa

Airlangga University - Department of Accounting

Jl. Airlangga No. 4

Surabaya, ID East Java 60115

Indonesia

SCHOLARLY PAPERS

2

DOWNLOADS

181

TOTAL CITATIONS

1

Scholarly Papers (2)

1.

Fraud Triangle Components and Earnings Management Based on M-Score Modification: A Study on Manufacturing Company in Indonesia

Number of pages: 12 Posted: 27 Dec 2021
Lesta Mega Evi Afifa, Niluh Putu Dian Rosalina Handayani Narsa and Oktaviani Ari Wardhaningrum
Airlangga University - Department of Accounting, Airlangga University - Department of Accounting and Universitas Jember - Department of Accounting
Downloads 114 (626,371)
Citation 1

Abstract:

Loading...

beneish M-score modification, earnings management, fraud triangle, Indonesia, manufacturing company

2.

Confirmation Bias in Discretionary Performance Evaluations: The Role of Performance Summaries

Number of pages: 32 Posted: 11 Dec 2025
Victor S. Maas and Niluh Putu Dian Rosalina Handayani Narsa
University of Amsterdam - Amsterdam Business School and Airlangga University - Department of Accounting
Downloads 67 (942,565)

Abstract:

Loading...