The effect of financial performance, board of commissioners, blockholder ownership, auditor type and firm age on voluntary disclosure
Disclosure of information reflects the presentation of the company's annual report. One general purpose of disclosure is as a basis for decision making. This study aims to examine the effect of financial performance (ROA, DER, CR), board of commissioners (BS, BI), blockholder ownership, auditor...
Main Authors: | , |
---|---|
Format: | Article |
Language: | English |
Published: |
STIE Perbanas Surabaya
2018-12-01
|
Series: | Indonesian Accounting Review |
Subjects: | |
Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/1525 |