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Library's collection Library's IT development CancelThis research studies the association of Earnings Management, Earnings Quality with Disclosure Tone. This research will be conducted using the sample data on 61 manufacturing companies in Indonesia that has been listed in IDX during the 5-year period of 2017-2021. This research will use NVivo and GRETL software for data analysis technique .Consistent result has been found in this research that there is association between EM and EQ with Disclosure Tone. The author also found the same association in this research.