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The role of corporate governance in preventing mistated financial statement

Sylvia Veronica, Yanivi S. Bachtiar ([publisher not identified], 2005)

 Abstrak

ABSTRAK
The purpose of our study is to empirically investigate the relation between
certain corporate governance mechanisms and the likelihood of a company
having accounting problem, as evidenced by a misstatement of its earnings.
We use public listed firms in JSE as our sample, with total samples of 160
firms-years. Our study finds that proportion of independent board, proportion of
institutional ownership, and audit quality is significantly have negative
relationship with the probability of restatement. These results suggest that those
governOJtce mechanisms are able to prevent misstated financial misstatement.
But, we find that three governance mechanisms board size, existence of audit
committee, and block holders - do not have significant relationship with the
probability of restatement.
Keywords: restatement, corporate governance, independent board, board size,
audit committee, institutional ownership, block holders, audit quality.

 Metadata

No. Panggil : J-pdf
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Subjek :
Penerbitan : Depok: [publisher not identified], 2005
Sumber Pengatalogan : LibUI eng rda
ISSN : 18298494
Majalah/Jurnal : Jurnal Akuntansi dan Keuangan Indonesia
Volume : Vol.2, No. 1, Juni 2005: 159-173
Tipe Konten : text
Tipe Media : computer
Tipe Carrier : online resource
Akses Elektronik : http://jaki.ui.ac.id/index.php/home/article/view/213
Institusi Pemilik : Universitas Indonesia
Lokasi : Fakultas Ekonomi dan Bisnis Universitas Indonesia
  • Ketersediaan
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No. Panggil No. Barkod Ketersediaan
J-pdf 03-19-402003181 TERSEDIA
Ulasan:
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