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The purpose of this research is to gain empirical evidence whetheracquiring companies conduct earnings management before the execution ofmerger and acquisition. It also aims to investigate performance changes ofacquiring companies before and after merger and acquisition.Earnings management conducted by the companies is proxied bydiscretionary accrual (DA). Analysis is done using independent sample ttestand paired sample test. The result shows that there is an indication ofearnings managementdoaj:5cbea060822b44f0b5269bcf9d141dbf fatcat:zanvi6x3yrdffadp5q2myuydry