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The good corporate governance mechanism and earnings management: Evidence from Indonesian and Malaysian manufacturing companies
| Content Provider | Scilit |
|---|---|
| Author | Wahyudi, W. Setiany, E. Utami, W. |
| Copyright Year | 2020 |
| Description | This study aimed to provide empirical evidence on the effect of the mechanism of good corporate governance on earnings management of both Indonesian and Malaysian manufacturing companies. This research was a quantitative study that used samples of listed manufacturing companies in Indonesia and Malaysia from 2015 to 2017. The sampling method was purposive sampling of 125 Indonesian firms and 107 Malaysian firms. Multiple linear regression was used as a tool to perform data analysis. Results showed that the composition of the board of commissioners has a negative effect on earnings management. Other corporate governance mechanisms such as institutional ownership, managerial ownership, and audit committees showed no influence on earnings management. Book Name: Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0? |
| Related Links | https://content.taylorfrancis.com/books/download?dac=C2019-0-07172-6&isbn=9780367822965&doi=10.1201/9780367822965-19&format=pdf |
| Ending Page | 94 |
| Page Count | 6 |
| Starting Page | 89 |
| DOI | 10.1201/9780367822965-19 |
| Language | English |
| Publisher | Informa UK Limited |
| Publisher Date | 2020-08-07 |
| Access Restriction | Open |
| Subject Keyword | Book Name: Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0? Business and Management Corporate Governance Earnings Management Manufacturing Companies Governance Mechanisms |
| Content Type | Text |
| Resource Type | Chapter |
