Governance attributes in Indonesia and earnings quality
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 addi...
| Main Authors: | , , |
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| Format: | Journal Article |
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Virtus Interpress
2011
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| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/38936 |
| Summary: | 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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