murhadi, werner R. (2009): Good Corporate Governance And Earnings Management Practices: An Indonesian Cases. Published in: Proceedings ICBMR , Vol. 3, No. 1 (November 2009): pp. 100-120.
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This research is done for the purpose of finding out the effect of Good Governance practice can reduce earnings management practice done by company. This research uses companies registered in manufacture sector in Indonesia Stock Exchange observation period 2005-2007 as samples. Last sample used in this research is 384 years of observation. This research uses OLS method. The result shows that only two variables have significant effect to Earning Management practice which is CEO Duality and controlling shareholder existence. Other independent variables such as independent commissioner and audit committee and also shareholder coalition outside the controlling shareholder don’t have any effect to earning management practice in the company. Control variable like coverage analyst and debt don’t have any effect either, to earning management practice existence.
|Item Type:||MPRA Paper|
|Original Title:||Good Corporate Governance And Earnings Management Practices: An Indonesian Cases|
|English Title:||Good Corporate Governance And Earnings Management Practices: An Indonesian Cases|
|Keywords:||Keywords: Good Corporate Governance, Earnings Management, Coverage Analyst, Debt|
|Subjects:||M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting
G - Financial Economics > G3 - Corporate Finance and Governance > G34 - Mergers ; Acquisitions ; Restructuring ; Corporate Governance
|Depositing User:||werner murhadi|
|Date Deposited:||04. Sep 2010 02:02|
|Last Modified:||12. Feb 2013 11:19|
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