ARTÍCULO
TITULO

CORPORATE GOVERNANCE PRACTICES, SHARE OWNERSHIP STRUCTURE, AND SIZE ON EARNING MANAGEMENT

Hadi Sirat    

Resumen

This study tries to analyze the effect of corporate governance practices, ownership, and firmsize on the amount of earnings management. It was conducted in the companies listed in IndonesiaStock Exchange. Ownership structure can be divided into institutional ownershipand family ownership, firm size which were measured by market capitalization. The corporategovernance practices were measured using three variables (quality audit, the proportionof independent board, and the existence of audit committee). Multiple-regression was employedfor analysis with the empirical data from 117 samples of manufacturing companieslisted in the Indonesia Stock Exchange. It was found that company size and family ownershiphave a significant influence on the amount of earnings management. The larger the company,the smaller management is on average earnings and earnings management in the firms withhigh family ownership. Those that are not a corporate conglomerate are higher than averageearnings in the management of other companies. The practice of corporate governance andinstitutional ownership variable did not have significant effect on the amount of profit madeby company management.

 Artículos similares

       
 
María-Jose García-López, Maria Rosario Pacheco-Olivares and Hamid Hamoudi    
Applying a mixed theoretical approach, this paper addresses the causal relationship between the presence of women on steering committees (SC) and in senior management positions and the firm?s stock return, measured through the price?earnings ratio (P/E).... ver más

 
Carla Oliveira Henriques, Maria Elisabete Neves and João Jorge Couceiro    
This paper examines the efficiency of alternative energy equity Exchange-Traded Funds (ETFs) and conventional energy equity ETFs from 2018 to 2020, utilizing a combination of an output-oriented Slack-Based Data Envelopment Analysis (DEA) model and cluste... ver más

 
Okechukwu Enyeribe Njoku and Younghwan Lee    
This study investigates the relationship between dividend policy, firm performance, and value within the Korean market, taking into account the unique context of Chaebol ownership structures. Utilizing a robust dataset of 5478 observations from the Korea... ver más

 
Thabit Atobishi, Sahar Moh?d Abu Bakir and Saeed Nosratabadi    
As public sector agencies face rising imperatives to digitally transform citizen services, data systems, and internal operations, questions persist as to whether investments in big data analytics and automation capabilities, evidenced to drive organizati... ver más

 
Catarina Gonçalves Dias, Inna Choban de Sousa Paiva and Luísa Cagica Carvalho    
This study draws on agency theory and evaluates the effect of the remuneration structures of board members on earnings management, proxied by discretionary accruals. To achieve the objective, this study uses a multiple regression model and a hand-collect... ver más