Financial accounting information and corporate governance pdf
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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.
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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.
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.
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.
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