Independent Corporate Governance Organ Busyness, Earnings Quality, And Market Mispricing: Evidence From Indonesia
نویسندگان
چکیده
This research aims to give empirical evidence of the impact independent corporate governance organ's busyness on earnings quality and market mispricing. utilized a sample non-financial firms. It investigated effect management persistence using random-effect panel data regression. Furthermore, Mishkin Test was used investigate The results showed that commissioners audit committees had positive increasing magnitude negative accrual component but did not cause confusion in assessing company's components. it discovered degree director's business influence management. Instead, resulted poor uncertainty
منابع مشابه
State-Owned Enterprises and Corporate Governance Strength: Evidence from Indonesia
Background: This study investigates whether state-owned enterprises (SOEs) in Indonesia implement stronger corporate governance than do non-SOEs. It can be argued that as a large dedicated institutional investor, the Indonesian government has an incentive to strengthen corporate governance in SOEs and possesses the ability to bear the cost of implementing stronger governance. Research Methods: ...
متن کاملstate-owned enterprises and corporate governance strength: evidence from indonesia
background: this study investigates whether state-owned enterprises (soes) in indonesia implement stronger corporate governance than do non-soes. it can be argued that as a large dedicated institutional investor, the indonesian government has an incentive to strengthen corporate governance in soes and possesses the ability to bear the cost of implementing stronger governance. research methods: ...
متن کاملDoes Corporate Governance Affect Earnings Management? Evidence from Vietnam
This study investigates how corporate governance characteristics affect earnings management of firms in Vietnam. In particular, we examine whether firm’s use of discretionary accruals is influenced by board size, state ownership and foreign ownership. Our empirical analysis is based on a relatively large sample of 570 non-financial Vietnamese listed firms from 2010 to 2014. We find that larger ...
متن کاملCorporate Governance and Liquidity Creation: Evidence from Iranian Banks
This paper examines the impact of internal bank governance on bank liquidity creation in Iran during 2010-2017. We analyze whether banks with larger size and liquidity levels creates higher levels of liquidity. The results using panel GMM method show that corporate governance has a positive effect on liquidity creation; of course, it is not significant. Also, this effect is not affecting by ban...
متن کاملDisclosure quality and corporate governance : Evidence from the French Stock Market
This paper examines a combined set of corporate governance features that influence disclosure quality in a context of ownership concentration. Agency theory presents a theoretical framework linking disclosure decision to corporate governance mechanisms. Using a Multiple Correspondence Analysis (MCA), we find that firms with poor disclosure quality have higher ownership concentration, are family...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Jurnal Akuntansi - Fakultas Ekonomi Universitas Tarumanagara
سال: 2023
ISSN: ['2549-8800', '1410-3591']
DOI: https://doi.org/10.24912/ja.v27i3.1735