Corporate governance and forward-looking disclosure: Evidence from China

Lee, Sun

doi:10.1016/j.intaccaudtax.2015.10.002

Cited by 47 publications

(70 citation statements)

References 81 publications

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“…This corporate governance mechanism as a function to convince foreigners will be given a profit on the capital investment provided to the company or managers assure that the funds invested will not be embezzled or will not be used on projects that are unfavorable to foreig-ners as well as how much to control managers (Shleifer & Vishny, 1997;Liu, 2015;Hodgdon & Hughes, 2016) An addition to applying corporate mechanisms, foreigners will be able to use qualified auditors to assess the reliability of the company's financial management reporting. So it will lower the fraud financial statement.…”

Section: Resultsmentioning

confidence: 99%

Corporate Governance in Detecting Lack of Financial Report

Syamsudin

Imronudin

Utomo

et al. 2017

JDM

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Fraudulent financial statements begins with the act of manipulating the financial statements for personal gain. Efforts to fulfill obligations on the rights of stakeholders make corporate governance play an important role in minimizing the occurrence of fraudulent financial statements. This study aims to investigate the phenomenon of corporate governance in detecting fraud or irregularities in the preparation of financial statements. Fraud detection is measured by the Beneish model.. The sample used in this research is 694 with manufacturing company period 2011-2015. Sampling technique with purposive sampling method. To test the Hypothesis used logistic regression analysis with moderation model. The results obtained are foreign ownership, domestic ownership and public ownership significant negative effect on fraud financial statement. While firm size has a significant positive effect fraud financial statement. Firm size as a moderating variable further strengthens the relationship between foreign ownership, domestic ownership and public ownership of fraud financial statements. AbstrakKecurangan laporan keuangan diawali dengan perbuatan memanipulasi laporan keuangan demi mendapatkan keuntungan pribadi. Upaya pemenuhan kewajiban terhadap hak para stakeholder membuat corporate governance berperan penting dalam meminimalisir terjadinya kecurangan laporan keuangan. Penelitian ini bertujuan untuk menyelidiki fenomena corporate governance dalam mendeteksi kecurangan atau penyimpangan dalam penyusunan laporan keuangan. Sampel yang digunakan pada penelitian ini yaitu 694 dengan perusahaan manufaktur periode 2011-2015. Teknik pengambilan sampel dengan metode purposive sampling. Untuk menguji hipotesis digunakan analisis regresi logistik dengan model moderasi. Hasil penelitian yang didapat adalah kepemilikan asing, kepemilikan domestik, dan kepemilikan publik berpengaruh negatif signifikan terhadap fraud financial statement. Sedangkan firm size memiliki pengaruh positif signifikan fraud financial statement. Firm size sebagai variabel moderasi semakin memperkuat hubungan antara kepemilikan asing, kepemilikan domestik, dan kepemilikan publik terhadap fraud financial statement.

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Section: Resultsmentioning

confidence: 99%

Corporate Governance in Detecting Lack of Financial Report

Syamsudin

Imronudin

Utomo

et al. 2017

JDM

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“…This checklist was constructed based on the checklist of Liu 29 and modified to fit with the mandatory disclosure requirement from the Capital Market Authority in Indonesia. EDIR and effectiveness of Board of Commissioners (EBOC) was assessed with the checklist 12 .…”

Section: Methodsmentioning

confidence: 99%

An Analysis of Forward-Looking Disclosures, Corporate Governance and the Ability to Anticipate Future Earnings: Empirical Evidence from Indonesia

Maghfira¹,

Tresnaningsih²

2018

Proceedings of the 6th International Accounting Conference (IAC 2017)

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This study aims to examine the effect of corporate governance, as measured by the effectiveness of the board of commissioners, the effectiveness of the directors, as well as the concentration of ownership to the level of mandatory forward-looking disclosures in the annual report. This study also aims to test the effect of mandatory forward-looking disclosures in the ability to anticipate future earnings in the current stock price. The results of the study support that the effectiveness of directors is positively associated with the level of forward-looking disclosures and ownership concentration is negatively associated with the level of forward-looking disclosures. However, this study found no significant relationship between the level of forward-looking disclosure and the effectiveness of the board of commissioners. The study also found no association between the level of forward-looking disclosures and the ability to anticipate future earnings in current stock prices.

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“…Angka p > 0,05 menunjukkan bahwa ukuran dewan komisaris tidak sig nifikan mempengaruhi atau bukan penjelas voluntary disclosure. Temuan ini tidak sesuai dengan penelitian Liu (2015), Octavia (2017), dan Kurnianto, Sutrisno, & Saraswati (2016) yang menyatakan bahwa ukuran dewan ko misaris mempengaruhi tingkat voluntary disclosure secara positif. Penelitian ini tidak berbeda dengan hasil Liang, Chen, & Chen (2016) 64 Jurnal Akuntansi Multiparadigma, Volume 9, Nomor 1, April 2018, Hlm 57-69 Tabel 3 Hasil Pengujian Regresi Linier Berganda ris tidak mempengaruhi terhadap luas voluntary disclosure.…”

Section: Hasil Dan Pembahasanunclassified

“…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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Corporate governance and forward-looking disclosure: Evidence from China

Cited by 47 publications

References 81 publications

Corporate Governance in Detecting Lack of Financial Report

Corporate Governance in Detecting Lack of Financial Report

An Analysis of Forward-Looking Disclosures, Corporate Governance and the Ability to Anticipate Future Earnings: Empirical Evidence from Indonesia

Peran Corporate Governance dalam Meningkatkan Voluntary Disclosure

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