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 | |
| 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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