Bad management practices that occur in the industry cause a lot of harm to many parties. due managers' efforts manipulate profits. are carried out by will be aggravated if majority shareholders participate press managers make profit manipulation so earning quality becomes low. The purpose this research is find how ownership concentration affects earnings and determine ability directors reduce i...

Previous analyses of the relationship between board structure and firm performance have not considered how that relationship is affected by external ownership concentration. This paper illustrates how, as a result of this omission, estimates of the impact of staggered boards on firm performance have been biased downward. Including external ownership concentration also allows for the first time ...