This study aims to examine the effect of managerial ownership, firm size, and complexity on audit report lag. The population in this are all mining sector companies listed Indonesia Stock Exchange 2018-2021. sampling technique used was purposive sampling. number samples is 68 companies. statistical method uses multiple linear regression analysis. results show that ownership has no lag, company ...

Corporate value is used by management in running the business to maximize shareholder wealth. Local ownership, audit quality, committee, and financial performance have prospects future so that investors will be interested investing. This population manufacturing companies pay dividends during period 2016 2021 which are listed on IDX sample 222 companies. The method panel data regression. Findin...

This study aims to determine the factors influencing carbon emissions disclosure in basic and chemical industrial companies listed on IDX 2016-2019. The research approach used this is a quantitative of Explanatory Research type explain relationship between independent dependent variables through hypothesis testing. sample selection was using purposive sampling method with following criteria. Da...

Based on the samples of A-share non-financial listed companies in Shanghai and Shenzhen from 2013 to 2019, this paper studies impact implementation employee stock ownership plan earnings management, finds that is significantly positively correlated with company’s accrual management level. Further research shows has a higher effect upward than downward management. The above results show motivati...

Corporate social responsibility is the expression as one of media to show concern and corporate activities for people in area. So that feel safe havens use production companies. This will affect image so indirectly have an effect on benefit be obtained. Based this matter research examines influence company ownership structure reflected institutional ownership, management foreign extensive expre...

Companies that have the potential will continue to improve by making innovations, being creative and innovating. So it is expected obtain qualified funding. This funding certainly be referred looking at corporate governance structure level of underpricing for companies conducting Initial Public Offering (IPO). In achieving company's goals, many theories put forward experts. One them signaling t...

This study investigates the association between institutional investors’ ownership and sell-side analysts’ stock recommendations in context of heterogeneous nature investors. Based on a sample 281 Malaysian public listed companies over period 2008–2013 (732 company-year observations), we find significant positive relationship ownership, particular held by privately managed investors recommendat...

The main purpose of this study was to explore whether the current corporate governance mechanisms have an impact on the company's performance in Romania. The importance of this study is given by the following reasons. Firstly, the study will contribute to the existing literature concerning corporate governance impact on firm performance of listed firms in Romania. Secondly, the result of this s...