Disclosure of Governance, Ownership Structure, Earnings Quality, and Future Performance (Evidence from Indonesia and Singapore)
نویسندگان
چکیده
<p>This study analyzes the effect of institutional ownership structure and earnings quality on future performance companies with governance as a moderating variable in Indonesian Singaporean companies. The company's general will usually be represented financial statements. Earnings is an important benchmark for to determine company accounting information. Institutional sharing owned by institution or business entity. Institutions here can mean banks, foundations, investment fund managers, pension others. Good Corporate Governance corporate that explains influence between various participants determines direction performance. sample used this are listed Indonesia Stock Exchange Singapore from period 2018 2020. This uses multiple linear regression model. results show has significant positive Future Performance governance. independent shows result Performance.</p>
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ژورنال
عنوان ژورنال: Jurnal Akuntansi dan Bisnis Krisnadwipayana
سال: 2023
ISSN: ['2406-7415', '2655-9919']
DOI: https://doi.org/10.35137/jabk.v10i1.930