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The Effect of a Politically Connected Supervisory Board and Disclosure of Ultimate Shareholders' Identity on the Principal–Principal Conflict

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  • Sandy Harianto
  • Janto Haman
  • Daniel Prajogo
  • Christofer Adrian

Abstract

We investigate the effects of a politically connected supervisory board in a two‐tier board governance system on the principal–principal conflict in a country which is characterised by the presence of publicly listed firms with high shareholding concentration, weak investor protection and strong political connections. Our study complements other studies by shedding light on the beneficial effect that a politically connected supervisory board can have on the reduction of principal–principal conflict. The findings also offer insights on the substitutive relationship between a politically connected board and the disclosure of ultimate shareholders' identity in affecting the principal–principal conflict.

Suggested Citation

  • Sandy Harianto & Janto Haman & Daniel Prajogo & Christofer Adrian, 2025. "The Effect of a Politically Connected Supervisory Board and Disclosure of Ultimate Shareholders' Identity on the Principal–Principal Conflict," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(4), pages 3379-3397, December.
    • Handle: RePEc:bla:acctfi:v:65:y:2025:i:4:p:3379-3397
    DOI: 10.1111/acfi.70046
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