The role of corporate governance in preventing mistated financial statement
Sylvia Veronica, Yanivi S. Bachtiar ([publisher not identified], 2005)
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ABSTRAK The purpose of our study is to empirically investigate the relation betweencertain corporate governance mechanisms and the likelihood of a companyhaving accounting problem, as evidenced by a misstatement of its earnings.We use public listed firms in JSE as our sample, with total samples of 160firms-years. Our study finds that proportion of independent board, proportion ofinstitutional ownership, and audit quality is significantly have negativerelationship with the probability of restatement. These results suggest that thosegovernOJtce mechanisms are able to prevent misstated financial misstatement.But, we find that three governance mechanisms board size, existence of auditcommittee, and block holders - do not have significant relationship with theprobability of restatement.Keywords: restatement, corporate governance, independent board, board size,audit committee, institutional ownership, block holders, audit quality. |
| 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 |
| No. Panggil | No. Barkod | Ketersediaan |
|---|---|---|
| J-pdf | 03-19-402003181 | TERSEDIA |
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