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Detail Katalog

Jurnal

Jurnal Ekonomi & Bisnis Indonesia

Keyword

corporate governance, earnings management, age, aducational background, gender

Pengarang

  1. Sakina Nurasifa Tantri
  2. Mahfud Sholikin

    Subject

    1. ECONOMIC
    2. BUSINESS

      [Abstrak]

      This study aims to investigate
      whether corporate governance effects earnings management and if so whether such
      effects is moderated by age, gender, and educational background of board of
      directors. Using Moderated Regression Analysis, this study examines a sample of
      55 companies listed in the Indonesia Stock Exchange for the period of 2005 to
      2009. The results show the corporate governance negatively affects earnings
      management. Further analyses reveal that the association Is moderated by age,
      gender, and educational background of board of directors.






      Periode

      Vol 27, Nomor 01, Tahun 2012

      [Berkas]

      not files can be downloaded

      [Artikel lain]