Governance attributes in Indonesia and earnings quality
| dc.contributor.author | Rusmin, Rusmin | |
| dc.contributor.author | Hossain, Mahmud | |
| dc.contributor.author | Evans, John | |
| dc.date.accessioned | 2017-01-30T14:28:01Z | |
| dc.date.available | 2017-01-30T14:28:01Z | |
| dc.date.created | 2012-09-04T20:01:19Z | |
| dc.date.issued | 2011 | |
| dc.identifier.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. | |
| dc.identifier.uri | http://hdl.handle.net/20.500.11937/38936 | |
| dc.description.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. | |
| dc.publisher | Virtus Interpress | |
| dc.subject | Audit Committees | |
| dc.subject | Ownership Structure | |
| dc.subject | Earnings Quality | |
| dc.subject | Indonesia | |
| dc.subject | Governance | |
| dc.title | Governance attributes in Indonesia and earnings quality | |
| dc.type | Journal Article | |
| dcterms.source.volume | 7 | |
| dcterms.source.number | 3 | |
| dcterms.source.startPage | 6 | |
| dcterms.source.endPage | 20 | |
| dcterms.source.issn | 18108601 | |
| dcterms.source.title | Corporate Board Role, Duties & Composition | |
| curtin.department | ||
| curtin.accessStatus | Fulltext not available |