Governance attributes in Indonesia and earnings quality
Access Status
Fulltext not available
Authors
Rusmin, Rusmin
Hossain, Mahmud
Evans, John
Date
2011Type
Journal Article
Metadata
Show full item recordCitation
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
Collection
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.
Related items
Showing items related by title, author, creator and subject.
-
Sun, Lan (2009)Earnings management is an area in which managers are able to exercise discretion over financial reporting to achieve various objectives. Researchers have been investigating the pervasiveness of earnings management and ...
-
Rusmin, Rusmin; Astami, Emita; Hartadi, B. (2014)© Emerald Group Publishing Limited.Purpose - The purpose of this paper is twofold. First, it investigates whether high free-cash-flow companies with low-growth opportunities (surplus free cash flow (SFCF)) are associated ...
-
Rusmin, Rusmin; Scully, Glennda; Tower, Greg (2013)figures. Using a sample of 1,094 transportation firm-year observations before and throughout theglobal financial crisis (GFC) period of 2006-2009 in seven Asian countries, the purpose of this study isto investigate whether ...