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The Role of corporate governance in preventing misstated financial statement
The purpose of our study is to empirically investigate the relation between certain corporate governance mechanisms and the likelihood of a compnay having accounting problem, as evidenced by a misstatement of its earnings. We use public listed firms in JSE as our sample, with total samples of 160 firms-years. Our study finds that proportion of independent board, proportion of institutional ownership, and audit quality is significantly have negative relationship with the probability of restatement. These results suggest that those governance mechanisms are able to prevent misstated financial misstatement. But, we find that three governance mechanisms - board size, existence of audit committee, and block holders - do not have significant relationship with the probability of restatement..Printed Journal, baca ditempat
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| JAKI0201 | PSB lt.dasar - Pascasarjana | 1 |
| Penerbit | Depok: Departemen Akuntansi Fakultas Ekonomi Universitas Indonesia |
|---|---|
| Edisi | - |
| Subjek | Corporate governance Audit quality Institutional ownership Board size Restatement Audit Committee Independent Board Block holders |
| ISBN/ISSN | 18298494 |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |