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GOVERNANCE ATTRIBUTES IN INDONESIA AND EARNINGS QUALITY

Rusmin Rusmin, Mahmud Hossain, John Evans

DOI: 10.22495/cbv7i3art1

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.

Keywords: Earnings Quality, Indonesia, Ownership Structure, Audit Committees, Governance

How to cite this paper: Rusmin, R., Hossain, M., & Evans, J. (2011). Governance attributes in Indonesia and earnings quality. Corporate Board: role, duties and composition, 7(3), 6-20. doi:10.22495/cbv7i3art1

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