The Influence of Corporate Governance Mechanism, Accounting Conservatism, And Company Size on Earnings Quality
نویسندگان
چکیده
This research aims to provide empirical evidence on the influence of corporate governance mechanism (audit committee, independence board commissioner, institutional ownership, managerial ownership), accounting conservatism, and company size earnings quality. Sample used in this are manufacturing listed Indonesia Stock Exchange (IDX) 2016-2018 using purposive sampling obtained 29 companies. secondary data annual report or financial statement from website period. Data were analyzed multiple regression method. The finding ownership partially has positive significant effect conservatism negative Whether audit committee commissioner no In addition, mechanism, simultaneously a
منابع مشابه
Corporate Governance, Accounting Conservatism, and Manipulation
Prior studies have portrayed accounting conservatism as a tool that enables boards to perform their monitoring duties. We develop a model that suggests that the empirical association between conservatism and governance can also run in the opposite direction —only well-governed firms with suffi cient monitoring in place can fully utilize the benefits of conservative accounting. In our setting, c...
متن کاملThe Relationship between Corporate Governance Factors and Accounting Conservatism (Based on Basu\'s Model Evaluation)
The purpose of this study is to investigate the effect of corporate governance, the ownership percentage of major and institutional shareholders, auditor change, audit committee independence, and information asymmetry on accounting conservatism. Basu's model (1997) has been used to evaluate the relationship among variables. The present study is a post-event study, and the research sample includ...
متن کاملChina Journal of Accounting Research, Vol 2 Issue 2 Corporate Governance and Accounting Conservatism in China*
A principal-agent relationship exists among creditors, shareholders and management, and information asymmetry among them leads to asymmetric loss functions, which induces conservative accounting. This paper investigates the determinants of accounting conservatism using accrual-based measures and data from 2001 to 2006 in China. We find that a higher degree of leverage, lower level of control of...
متن کاملEffects of corporate governance and managerial optimism on accounting conservatism and manipulation∗
We develop a model to analyze how corporate governance and managerial optimism affect firms’financial reporting choices, and managers’incentives to manipulate accounting reports. Conservative accounting is advantageous because it enables boards to act on bad news and block investment ideas that are unattractive to shareholders but attractive to management. This feature of conservatism, however,...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Journal of economics, finance and management studies
سال: 2021
ISSN: ['2644-0490', '2644-0504']
DOI: https://doi.org/10.47191/jefms/v4-i1-04