GOVERNANCE ATTRIBUTES IN INDONESIA AND EARNINGS QUALITY

Corporate Board: Role, Duties & Composition

关键词: Earnings Quality;    Indonesia;    Ownership Structure;    Audit Committees;    Governance;   

DOI  :  10.22495/cbv7i3art1

学科分类：社会科学、人文和艺术（综合）

来源: Virtus Interpress

【 摘 要 】

This research investigates the relationship between corporate governance structure and attributes and the quality of reported earnings in a sample of Indonesian firms. The findings of our research reveals that both concentrated and family ownership are associated with lower earnings quality. In addition we find that independent members of a board committee act as an effective monitoring mechanism to oversee the accounting and financial reports processes of a company.

【 授权许可】

CC BY-NC