Alvina Phoandy - Academia.edu (original) (raw)

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Papers by Alvina Phoandy

Tabel mengenai hasil penelitian tentang earnings management

The role of corporate governance is to reduce the divergence of interests between shareholders' a... more The role of corporate governance is to reduce the divergence of interests between shareholders' and managers. The role of corporate governance is more useful when managers have an incentive to deviate from shareholders'' interests. One example of management's deviation from shareholders'' interests is the management of earnings through the use of accounting accruals. The primary objective of this paper is to examine the association between corporate governance internal mechanisms (ownership concentration, board independence, CEO dominance) and external mechanism (institutional shareholders') and earnings management. Firm size and leverage are control variables.

Tabel mengenai hasil penelitian tentang earnings management

The role of corporate governance is to reduce the divergence of interests between shareholders' a... more The role of corporate governance is to reduce the divergence of interests between shareholders' and managers. The role of corporate governance is more useful when managers have an incentive to deviate from shareholders'' interests. One example of management's deviation from shareholders'' interests is the management of earnings through the use of accounting accruals. The primary objective of this paper is to examine the association between corporate governance internal mechanisms (ownership concentration, board independence, CEO dominance) and external mechanism (institutional shareholders') and earnings management. Firm size and leverage are control variables.

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