Impacts of family entities on environmental disclosure: Examining the mediating role of earnings management and board independence

Impacts of family entities on environmental disclosure: Examining the mediating role of earnings management and board independence

AbstractThis study empirically analyzes how earnings management and board independence mediate the link between family ownership and environmental disclosures, using a sample of non-financial firms listed on the Indonesia Stock Exchange (IDX) for the fiscal years 2014 to 2017. Unsurprisingly, the ma...

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Bibliographic Details
Main Authors: Agus Joko Pramono, Rusmin Rusmin, Emita W. Astami, Alistair Brown
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Social Sciences
Subjects:
family ownership
board independence
earnings management
environmental disclosure
Indonesia
Online Access:https://www.tandfonline.com/doi/10.1080/23311886.2023.2261233

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