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    Governance attributes in Indonesia and earnings quality

    Access Status
    Fulltext not available
    Authors
    Rusmin, Rusmin
    Hossain, Mahmud
    Evans, John
    Date
    2011
    Type
    Journal Article
    
    Metadata
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    Citation
    Rusmin, Rusmin and Hossain, Mahmud and Evans, John. 2011. Governance attributes in Indonesia and earnings quality. Corporate Board Role, Duties & Composition. 7 (3): pp. 6-20.
    Source Title
    Corporate Board Role, Duties & Composition
    ISSN
    18108601
    URI
    http://hdl.handle.net/20.500.11937/38936
    Collection
    • Curtin Research Publications
    Abstract

    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.

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