Financial accounting information and corporate governance pdf

Posted on Wednesday, April 28, 2021 9:49:11 AM Posted by TimothГ©e L. - 28.04.2021 and pdf, pdf free download 5 Comments

financial accounting information and corporate governance pdf

File Name: financial accounting information and corporate governance .zip

Size: 14516Kb

Published: 28.04.2021

ISSN Online. ISSN Print.

We apologize for the inconvenience...

ISSN Online. ISSN Print. View My Stats. Using Two Stage Linear Regression TSLS and samples consist of manufacturing companies listed on Indonesian Stock Exchange IDX in , this study finds that earnings timelines have significant influence on board size; earnings timelines and proportion of independent board have the simultaneous effect; however, it fails to document the simultaneous effect of earnings timelines and ownership concentration.

This study is the first that investigates the simultaneous effects of financial reporting quality and corporate governance. Adams, R. A Theory of Friendly Boards. The Journal of Finance, 62 1 , — DOI: doi Alimehmeti, G. Ownership concentration and effects over firm performance: Evidences from Italy.

Armstrong, C. The role of information and financial reporting in corporate governance and debt contracting. Journal of Accounting and Economics, 50 , — Ball, R. Earnings quality in UK private firms: comparative loss recognition timeliness.

Journal of Accounting and Economics, 39 1 , 83— Beatty, A. The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations. Journal of Accounting and Economics, 33 2 , — Burgstahler, D. The Accounting Review, 81 5 , — Bushman, R.

Financial accounting information, organizational complexity and corporate governance systems. Journal of Accounting and Economics, 37 2 , — Chan, K. Corporate Governance: An International Review, 16 1 , 16— Chi, L. Do transparency and disclosure predict firm performance? Evidence from the Taiwan market. Expert Systems with Applications, 36 8 , — Claessens, S. The separation of ownership and control in East Asian Corporations. Journal of Financial Economics, 58 , 81— Dechow, P. The Accounting Review, 77 s-1 , 35— Dimitropoulos, P.

The effect of board composition on the informativeness and quality of annual earnings: Empirical evidence from Greece. Research in International Business and Finance, 24 2 , — Fama, E. Separation of Ownership and Control.

The Journal of Law and Economics, 26 2 , — Fanani, Z. Jurnal Akuntansi Dan Keuangan Indonesia, 6 1 , 20— Felo, A. Givoly, D. The Accounting Review, 85 1 , — Jung, K. Ownership structure and earnings informativeness. The International Journal of Accounting, 37 3 , — Kusumawati, D. Corporate governance dan kinerja: analisis pengaruh compliance reporting dan struktur dewan terhadap kinerja.

Simposium Nasional Akuntansi, 8, La Porta, R. Investor Protection and Corporate Valuation. The Journal of Finance, 57 3 , — Linck, J. Journal of Financial Economics, 87 2 , — Nuryaman, N.

Jurnal Akuntansi Dan Keuangan Indonesia, 6 1 , 89— Petra, S. Economics of Governance, 8 2 , — Rachmawati, A. Siregar, S. Hal , Sloan, R. Financial accounting and corporate governance: a discussion. Journal of Accounting and Economics, 32 , — Suranta, E. Corporate Governance, Earnings, dan Return Saham. Simposium Riset Ekonomi II. Susanto, S. Simposium Nasional Akuntansi XV. Vafeas, N. Board structure and the informativeness of earnings. Journal of Accounting and Public Policy, 19 2 , — Wardhani, R.

Wawo, A. User Username Password Remember me. Evidence from Indonesian Manufacturing Companies. Keywords Corporate governance; Earnings timelines; Ownership concentration, Quality of financial reporting; Transparency. Full Text: PDF. References Adams, R. Focus and Scope. Author Guidelines. Publication Ethics. Open Acces Statement. Originality Statement. Hardcopy Order. Article Statistics. Remember me.

Corporate governance

Business entities operated in the form of capital companies, to maintain reliability and transparency of the activities conducted, should observe general supervisory framework of legal nature. The primary objective of the information policy is to provide stock market participants with appropriate standards of company transparency which through the corporate governance regulations should lead to the improvement in the quality of financial reporting. Financial statements should be reliable as it is only then that their aims and targets are met, and the image of business they depict should be created according to the true and fair principle, invoking the responsibility of individuals supervising the process of drawing up a financial statement. The aim of the paper is to indicate the essence of the relationship between the quality of financial statements and the application of corporate governance principles. The paper uses the analysis of regulations and review of literature in the field of corporate governance and reporting of listed companies.

The investment climate in the country depends largely on the level of confidence of potential investors, which actualizes the need to provide transparent and quality financial reporting to economic entities. Powerful corporations that have established an effective corporate governance mechanism are able to provide high competitive advantage over the long term, contributing to their financial and economic stability. The corporate governance rules in force in Saudi Arabia were developed in , then revised twice in and , and only finally approved in The survey was based on the results of an electronic survey of 56 Saudi financial analysts selected from their LinkedIn profiles financial analysts were selected by respondents because they play a significant role in the capital markets and are users of financial statements. The author points out that the objectivity of the survey results can be enhanced by expanding the sample of survey participants. The questionnaire contained 11 questions about corporate governance and its contribution to improving the quality of the financial statements of the respective companies.

About Journal

Corporate governance is the collection of mechanisms, processes and relations used by various parties to control and to operate a corporation. Corporate governance includes the processes through which corporations' objectives are set and pursued in the context of the social, regulatory and market environment. These include monitoring the actions, policies, practices, and decisions of corporations, their agents, and affected stakeholders. Corporate governance practices can be seen [ by whom?

Abdelghany, K. Measuring the quality of earnings. Managerial Auditing Journal, 20 9 ; Abdullah, S.

Skip to search form Skip to main content You are currently offline. Some features of the site may not work correctly. DOI: Bushman and Qi Chen and E.

Financial accounting information and corporate governance

COMMENT 5

  • We define the governance role of financial accounting information as the use of externally reported financial accounting data in control mechanisms that promote the efficient governance of corporations. Corporate control mechanisms are the means by which managers are disciplined to act in the investors' interest. Apolinar J. - 29.04.2021 at 08:29
  • Shadows for silence in the forests of hell pdf shadows for silence in the forests of hell pdf RГ©my B. - 30.04.2021 at 10:41
  • Subscription price CiteScore 0. Esmeraude H. - 06.05.2021 at 15:55
  • English essays for class 10 pdf the masters and their retreats mark prophet pdf Niosmanisto1986 - 08.05.2021 at 05:09
  • Fish disease diagnosis and treatment pdf laboratory manual for anatomy and physiology 6th edition wood free pdf Ava B. - 08.05.2021 at 09:04

LEAVE A COMMENT