Board of Directors and Financial Restatement: Evidence from The Two-Tier System
Ni Wayan Rustiarini,
Ni Putu Shinta Dewi,
Ni Made Sunarsih
Abstract:Purpose : This study investigates the role of the characteristics of the Board of Directors (BoD) on financial restatements. The characteristics are reviewed based on board tenure, board size, board independence, female board, foreign board member, board level education, board accounting expertise, and dual board position.
Method : The research sample is a manufacturing company on the Indonesia Stock Exchange for 2017-2021. The analytical tool used is logistic regression.
Findings : This study foun… Show more
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