Business, Management and Accounting
8 years ago

Corporate governance drives financial disclosure, enhancing market efficiency and accountability.

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Jurnal Bisnis dan Akuntansi
PENGARUH CORPORATE GOVERNANCE DAN MANAGEMEN LABA TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN
Irwanto Handojo

Paper Summary

Financial statement disclosure is crucial for efficient capital markets and accountability. The study examined how corporate governance and earnings management impact financial statement disclosure. 41 Indonesian Stock Exchange companies were analyzed using regression analysis. The results show that corporate governance, like public ownership and board of directors, positively influences financial statement disclosure.