Business, Management and Accounting
3 years ago

Stronger Corporate Governance Curbs Earnings Manipulation in Indonesian Banks

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SSRN Electronic Journal
Good Corporate Governance Mechanism, Size, Managerial Ownership Structure, and Leverage at Earning Management in Indonesian Public's Banking
Rowland Bismark Pasaribu

Paper Summary

The study looked at how certain factors like audit quality, firm size, managerial ownership, and leverage affect earnings management in Indonesian banking companies. They found that firm size and having independent commissioners had a significant impact on earnings management, while factors like audit committee and audit quality did not show a significant effect. Overall, these factors together influenced earnings management in the banking industry in Indonesia from 2008 to 2012.

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