Governance attributes in Indonesia and earnings quality

Rusmin Rusmin; Mahmud Hossain; John Evans

doi:10.22495/cbv7i3art1

Governance attributes in Indonesia and earnings quality

Rusmin Rusmin, Mahmud Hossain, John Evans^*

^*Corresponding author for this work

Research output: Contribution to journal › Article › peer-review

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.

Original language	English
Pages (from-to)	6-20
Number of pages	15
Journal	Corporate Board: Role, Duties and Composition
Volume	7
Issue number	3
DOIs	https://doi.org/10.22495/cbv7i3art1
State	Published - 2011
Externally published	Yes

Keywords

Audit committees
Earnings quality
Governance
Indonesia
Ownership structure

ASJC Scopus subject areas

Business and International Management

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10.22495/cbv7i3art1

Cite this

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KW - Ownership structure

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Governance attributes in Indonesia and earnings quality

Abstract

Keywords

ASJC Scopus subject areas

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