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 |
| Published: |
Virtus Interpress
2011
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| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/38936 |
| _version_ | 1848755454196318208 |
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| author | Rusmin, Rusmin Hossain, Mahmud Evans, John |
| author_facet | Rusmin, Rusmin Hossain, Mahmud Evans, John |
| author_sort | Rusmin, Rusmin |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T08:56:33Z |
| format | Journal Article |
| id | curtin-20.500.11937-38936 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T08:56:33Z |
| publishDate | 2011 |
| publisher | Virtus Interpress |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-389362017-02-28T01:40:19Z Governance attributes in Indonesia and earnings quality Rusmin, Rusmin Hossain, Mahmud Evans, John Audit Committees Ownership Structure Earnings Quality Indonesia Governance 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. 2011 Journal Article http://hdl.handle.net/20.500.11937/38936 Virtus Interpress restricted |
| spellingShingle | Audit Committees Ownership Structure Earnings Quality Indonesia Governance Rusmin, Rusmin Hossain, Mahmud Evans, John Governance attributes in Indonesia and earnings quality |
| title | Governance attributes in Indonesia and earnings quality |
| title_full | Governance attributes in Indonesia and earnings quality |
| title_fullStr | Governance attributes in Indonesia and earnings quality |
| title_full_unstemmed | Governance attributes in Indonesia and earnings quality |
| title_short | Governance attributes in Indonesia and earnings quality |
| title_sort | governance attributes in indonesia and earnings quality |
| topic | Audit Committees Ownership Structure Earnings Quality Indonesia Governance |
| url | http://hdl.handle.net/20.500.11937/38936 |