Corporate governance following mass privatization

Brada, Josef C.

doi:10.1016/j.jce.2016.10.003

Cited by 7 publications

(2 citation statements)

References 28 publications

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“…Nilai p < 0,05 yang berarti ukuran komite audit mempengaruhi secara sig nifikan dengan arah yang positif terhadap variabel indepen atau dapat diartikan meru pakan penjelas dari voluntary disclosure. Temuan ini tidak berbeda dengan peneli tianpenelitian lain terdahulu seperti Liu (2015) dan Brada (2016) (2015), Octavia (2017) yang memerlihatkan ada hubungan mengarah positif dan signifikan antara firm size pada voluntary disclosure. Chauhan, Lakshmi, & Dey (2016) menya takan perusahaan besar tidak akan lepas dari tekanan para stakeholdernya sehingga permintaan informasi juga meningkat.…”

Section: Hasil Dan Pembahasanunclassified

Peran Corporate Governance dalam Meningkatkan Voluntary Disclosure

Fatmawati

Astuti

Suhardjanto

2018

jamal

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Abstrak: Peran Corporate Governance dalam Meningkatkan Vo luntary Disclosure. Tujuan penelitian ini untuk menguji pengaruh sejumlah variabel corporate governance terhadap tingkat voluntary disclosure. Analisis data dilakukan dengan uji regresi linier ber ganda. Penelitian ini menunjukkan bahwa kepemilikan publik dan komite audit berpengaruh terhadap tingkat voluntary disclosure. Hal ini menunjukkan adanya peningkatan tuntutan voluntary disclosure. Selain itu, penelitian ini juga menemukan bahwa komite audit ber peran untuk menjamin kepatuhan pelaporan keuangan, termasuk voluntary disclosure. Meskipun demikian, dewan komisaris dan ko misaris independen tidak dapat memengaruhi voluntary disclosure karena lebih menekankan pengawasan pada mandatory disclosure. Abstract: The Role of Corporate Governance in Increasing VoluntaryDisclosure. The purpose of this study is to examine the effect of a number of corporate governance variables on the level of voluntary disclosure. Data analysis was done by multiple linear regression test. This study shows that public ownership and audit committee have an effect on voluntary disclosure level. These indicate that there is an increase in voluntary disclosure demands. In addition, the audit committee acts to ensure compliance with financial reporting, including voluntary disclosure. Nevertheless, the board of commissioners and independent commissioners can't influence voluntary disclosure because it emphasizes supervision on the mandatory disclosure.

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Section: Hasil Dan Pembahasanunclassified

Peran Corporate Governance dalam Meningkatkan Voluntary Disclosure

Fatmawati

Astuti

Suhardjanto

2018

jamal

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“…In general, Kusumaningtias et al (2016) argue that the concept of corporate governance works stable in the framework of capitalism but, Brada (2016) advocated that neither anecdotal evidence of managerial malfeasance nor the theories of tunneling and looting provide strong evidence for this view of corporate governance. Consistently, Riwayati et al (2016) advocated that companies doing aggressive or accrual earning management practices tend to apply corporate governance.…”

Section: Literature Reviewmentioning

confidence: 99%

Unified Corporate Governance Practice of Trade Partners with India: Towards International Code of Best Practices

Shamim

Fatima

Almaqtari

2018

JESP

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This paper investigates the uniformity of corporate governance practices towards international code of best practices. The top 5 trading partner countries with India and export network worldwide have been selected, then from each country, 5 companies are selected which are leading in merchandise export. This study is based on secondary data sourced from published annual reports of the listed companies for the financial year from 2015 to 2017. The study employs descriptive statistics and ANOVA to evaluate the uniformity of corporate governance practices namely; some board characteristics, board committees, listing abroad, international segment or branch, and international governance indicators. It has found that there is statistical significance at the level of 5% that companies follow uniform corporate governance practices relating to board characteristics, board committees, listing abroad, having international segment, and international governance indicators except for executive members, risk management committee, corporate governance and grievance committee, total assets and sales of the company. It is recommended that countries and international bodies should encourage companies toward uniformity of corporate governance.

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Do target-country legal institutions affect cross-border mergers and acquisitions? A quantitative literature survey

Brada

Iwasaki

2022

Eur J Law Econ

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Corporate governance following mass privatization

Cited by 7 publications

References 28 publications

Peran Corporate Governance dalam Meningkatkan Voluntary Disclosure

Peran Corporate Governance dalam Meningkatkan Voluntary Disclosure

Unified Corporate Governance Practice of Trade Partners with India: Towards International Code of Best Practices

Do target-country legal institutions affect cross-border mergers and acquisitions? A quantitative literature survey

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