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Non-compliance with Australian Stock Exchange Recommendations on Board Independence

Citation

O'Keefe, P, Non-compliance with Australian Stock Exchange Recommendations on Board Independence, Corporate Board: role, duties and composition, 7, (3) pp. 21-37. ISSN 1810-8601 (2011) [Refereed Article]


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Copyright Statement

Copyright 2011 Virtus Interpress

Official URL: http://www.virtusinterpress.org/journals-cb-publis...

Abstract

This research investigates the relationship between corporate governance structure and attributes and the quality of reported earnings in a sample of Indonesian firms. The findings of our research reveals that both concentrated and family ownership are associated with lower earnings quality. In addition we find that independent members of a board committee act as an effective monitoring mechanism to oversee the accounting and financial reports processes of a company.

Item Details

Item Type:Refereed Article
Keywords:Earnings Quality, Indonesia, Ownership Structure, Audit Committees, Governance
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, Auditing and Accountability
Research Field:Accounting, Auditing and Accountability not elsewhere classified
Objective Division:Law, Politics and Community Services
Objective Group:Other Law, Politics and Community Services
Objective Field:Law, Politics and Community Services not elsewhere classified
Author:O'Keefe, P (Mrs Patricia O'Keefe)
ID Code:76867
Year Published:2011
Deposited By:Accounting and Corporate Governance
Deposited On:2012-03-14
Last Modified:2012-08-30
Downloads:2 View Download Statistics

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