Corporate Governance Systems and Firm Value: Empirical Evidence from Japan’s Natural Experiment

Eberhart, Robert

doi:10.2139/ssrn.1739292

Cited by 10 publications

(8 citation statements)

References 52 publications

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“…Besides, there is a related strand of literature that considers good corporate governance practices affect corporate performance (for example see Eberhart, 2012;Haat et al, 2008;Mishra and Mohanty, 2014). Consistent with agency theory, previous studies reveal that information asymmetry can be reduced through effective corporate governance (Cormier et al, 2010;Siagian, Siregar and Rahadian, 2013).…”

Section: The Moderating Effect Of Corporate Governance Quality On Thementioning

confidence: 91%

Exploring the Relationship between Carbon Performance, Carbon Reporting and Firm Performance: A Conceptual Paper

Rahman

Rasid

Basiruddin

2014

Procedia - Social and Behavioral Sciences

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In recent years, there has been an increased interest in carbon information disclosure. This research aims to examine carbon reporting practices of Malaysian companies. Further analysis will be conducted to examine the influence of internal organizational factors on the carbon reporting practices. The relationship between carbon performance, carbon reporting and firm performance will be investigated. This paper also explores the moderating effect of the corporate governance quality on the relationship between carbon reporting practices and firm performance. The findings from this study have a significant contribution to carbon reporting literature, Malaysian companies, government and accounting regulation body.

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Section: The Moderating Effect Of Corporate Governance Quality On Thementioning

confidence: 91%

Exploring the Relationship between Carbon Performance, Carbon Reporting and Firm Performance: A Conceptual Paper

Rahman

Rasid

Basiruddin

2014

Procedia - Social and Behavioral Sciences

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“…Some empirical evidence that concludes that corporate governance can increase corporate value. Eberhart (2012) states that the audit committee system is proven to increase the value of the company compared to just using the auditor. In Siahaan (2013), it was found that the size of the board of directors can positively increase the value of a company.…”

Section: Corporate Governane and Firm Valuementioning

confidence: 99%

The Role of Audit Regulation on The Relationship between Audit Quality, Corporate Governance and Firm Value

Prayogo¹,

Sitardja²

2021

Proceedings of the 1st International Conference on Science and Technology in Administration and Management Information, ICSTIAM

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This study examined the role of audit regulation on the effect of corporate governance and audit quality on firm value with earning management as intervening. This study examined using structural equation modeling method with the approach of partial least squares (SEM-PLS). The research sample is purposive with a total of 79 manufacture companies listed on the Indonesia Stock Exchange in period 2008-2015 with 480 observation years. The results showed audit regulation influence positively on audit quality. Independent commissioner and audit quality influence positively on firm value, while audit committee and firm value shows no significant. Independent commissioner and audit quality influence negatively on earnings management, while audit committee and firm value shows no significant. Earnings management influences negatively on firm value. The changes of audit quality is significantly effect on earnings management mitigation in companies so firm value that represented on stock price can be analyzed more carefully in long term period view.

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“…Beberapa penelitian menemukan adanya ketidakjelasan hubungan antara pelaksanaan good corporate governance dengan nilai perusahaan yang lebih tinggi, karena biaya yang terkait dengan penerapan corporate governance mechanism dapat melampaui manfaatnya (Chhaochharia dan Grinstein, 2007;Bruno dan Claessens, 2010). Namun, penelitian empiris oleh Gompers et al (2003), Cremers dan Nair (2005), Core et al (2006), Bebchuck et al (2009) dan Eberhart (2012) menemukan adanya hubungan positif antara penerapan corporate governance yang baik dengan nilai perusahaan. Perbedaan hasil penelitian terdahulu ini, menyebabkan pentingnya untuk diteliti kembali mengenai bagaimana corporate governance berpengaruh terhadap nilai perusahaan.…”

Section: Pendahuluanunclassified

Pengaruh Good Corporate Governance Mechanism Terhadap Nilai Perusahaan pada Perusahaan di Bursa Efek Indonesia

Candradewi¹

2019

j. ekon. terap.

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Persaingan global yang semakin ketat, menjadikan nilai perusahaan semakin penting untuk diperhatikan. Perusahaan harus mampu mempertahankan nilainya agar mampu bersaing di era globalisasi. Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance mechanism, yang terdiri dari kepemilikan manajerial, kepemilikan institusional, proporsi komisaris independen, ukuran dewan komisaris dan komite audit, terhadap nilai perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan yang sahamnya terdaftar dalam indeks LQ45 di Bursa Efek Indonesia pada tahun 2016. Teknik penentuan sampel yaitu dengan purposive sampling method, sehingga sampel akhir pada penelitian ini adalah 44 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Temuan utama penelitian menunjukkan bahwa kepemilikan institusional berpengaruh secara positif dan signifikan terhadap nilai perusahaan.

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Corporate Governance Systems and Firm Value: Empirical Evidence from Japan’s Natural Experiment

Cited by 10 publications

References 52 publications

Exploring the Relationship between Carbon Performance, Carbon Reporting and Firm Performance: A Conceptual Paper

Exploring the Relationship between Carbon Performance, Carbon Reporting and Firm Performance: A Conceptual Paper

The Role of Audit Regulation on The Relationship between Audit Quality, Corporate Governance and Firm Value

Pengaruh Good Corporate Governance Mechanism Terhadap Nilai Perusahaan pada Perusahaan di Bursa Efek Indonesia

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