Good Corporate Governance And Earnings Management Practices: An Indonesian Cases
AbstractThis 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.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 24756.
Date of creation: Aug 2009
Date of revision: Nov 2009
Publication status: Published in Proceedings ICBMR 1.3(2009): pp. 100-120
Keywords: Good Corporate Governance; Earnings Management; Coverage Analyst; Debt;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
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