Ownership Concentration and Earning Quality: Moderating Role of Board Diversity

Ownership Concentration and Earning Quality: Moderating Role of Board Diversity

Bad management practices that occur in the industry cause a lot of harm to many parties. Bad management practices occur due to managers' efforts to manipulate profits. Bad management practices that are carried out by management will be aggravated if the majority of shareholders participate to p...

Full description

Bibliographic Details
Main Authors:	Triyonowati Triyonowati, Rizki Amalia Elfita, Suwitho, Titik Mildawati, Ikhsan Budi Rihardjo
Format:	Article
Language:	Indonesian
Published:	Universitas Negeri Surabaya 2022-04-01
Series:	Akrual: Jurnal Akuntansi
Online Access:	https://journal.unesa.ac.id/index.php/aj/article/view/16568

Similar Items

Does innovation efficiency affect financial performance? The role of ownership concentration
by: Triyonowati, et al.
Published: (2023-01-01)

MODEL KEMAMPUAN MANAJERIAL MUDHARIB SEBAGAI DASAR INVESTASI PADA REKSADANA SYARI’AH
by: Triyonowati Triyonowati, et al.
Published: (2018-09-01)

THE EFFECT OF EARNING SURPRISE AND EARNING PER SHARE ON STOCK RETURN
by: Heni Agustina, et al.
Published: (2022-04-01)

Ownership shares and directors’ proportion as majority shareholders on earnings management moderated by board activity
by: Farida Titik Kristanti, et al.
Published: (2024-12-01)

Influence of Return on Equity (ROE) and Debt Equity Ratio (DER) On Company Value and Share Prices
by: Rima Ramadhani Salsabila, et al.
Published: (2024-01-01)

Board independence, earnings management and the moderating effect of family ownership in Jordan
by: Idris Mohammed, et al.
Published: (2018-06-01)

Impactful Female Directors and Earnings Management: The Moderating Effect of Ownership Concentration
by: Mujeeb Saif Mohsen Al-Absy
Published: (2023-05-01)

Impactful Female Directors and Earnings Management: The Moderating Effect of Ownership Concentration
by: Mujeeb Saif Mohsen Al-Absy
Published: (2023-05-01)

The effect of male CEO masculinity face on earnings management: Evidence from Indonesia
by: Nur Fadjrih Asyik, et al.
Published: (2023-12-01)

Ownership Concentration and Accounting Conservatism: The Moderating Role of Board Independence
by: Thi Minh Hang Nguyen, et al.
Published: (2022-10-01)

The Effect of Board Structure and Institutional Ownership on Earnings Management
by: Wong, Shi Yang
Published: (2006)

Board of directors’ interest in share ownership and earnings management
by: Jehu, Philip, et al.
Published: (2019)

The relationship between the quality of earnings forecast with earnings response coefficient and concentration of ownership
by: farokh barzideh
Published: (2009-09-01)

THE EFFECT OF OWNERSHIP CONCENTRATION AND LEVERAGE AGAINST EARNINGS MANAGEMENT WITH FIRM SIZE AS A MODERATING VARIABLE
by: Elly Septiana, et al.
Published: (2023-02-01)

The effect of board structure and institutional ownership structure on earnings management
by: Wong, Shi Yang, et al.
Published: (2009)

What is the role of the board sustainable committee for corporate social responsibility? The moderating effect of gender diversity and ownership concentration
by: Ahmad Javeed, Sohail, et al.
Published: (2022)

Earnings quality and audit attributes in high concentrated ownership market
by: Al-Rassas, Ahmed Hussein, et al.
Published: (2016)

Board diversity, audit committee characteristics and audit quality: The moderating role of control-ownership wedge
by: Mustafa, Aree Saeed, et al.
Published: (2018)

Integrated Reporting And Firm Performance In Malaysia: The Moderating Effect Of Board Diversity And Family Ownership
by: Lok, Yee Huei
Published: (2023)

The Effect Of Managerial and Institutional Ownership Towards Earnings Management With Profitability As Moderating Variable
by: agung prayogi, et al.
Published: (2021-03-01)

The Moderating Effect of Surplus Free Cash Flow on Ownership Structure Earnings Quality Relationship
by: Al-Dhamari, Redwhan Ahmed, et al.
Published: (2011)

The Effect of Foreign Ownership and Managerial Ability on Earning Quality with Committee Audit as Moderating Variable
by: Sylvia Dwi Lestari, et al.
Published: (2020-06-01)

Directors’ independence, internal audit function, ownership concentration and earnings quality in Malaysia
by: Al-Rassas, Ahmed Hussein, et al.
Published: (2015)

The relationship between equity ownership concentration and earnings quality: evidence from Brazil
by: Erivelto Fioresi de Sousa, et al.

Ownership Concentration, Top Management and Board Compensation
by: Marcos Barbosa Pinto, et al.
Published: (2013-05-01)

PEMBERDAYAAN KOPERASI MELALUI VALUE CHAIN UNTUK MENCIPTAKAN KEUNGGULAN BERSAING
by: Titik Mildawati
Published: (2018-09-01)

The Effect Of Ownership Concentration To Earning Quality = Pengaruh Konsentrasi Kepemilikan Terhadap Kualitas Laba
by: Perpustakaan UGM, i-lib
Published: (2004)

Moderating Effect of Ownership Structure on the Relation between Financial Statement Comparability and Earnings Management
by: Mahdi Khazaei, et al.
Published: (2021-03-01)

Does Family Ownership Moderate the Relationship between Board Diversity and the Financial Performance of Saudi-Listed Firms
by: Ayman Hassan Bazhair, et al.
Published: (2023-10-01)

Determinants of earnings quality: The role of managerial ownership
by: Cahya Wahyuningtyas, et al.
Published: (2023-09-01)

The nexus between Ponzi scheme and multi-level marketing systems: Evidence in Indonesia
by: Suwitho Suwitho, et al.
Published: (2023-12-01)

The impact of board characteristics and ownership structure on earnings management: Evidence from a frontier market
by: Quynh Lien Le, et al.
Published: (2023-12-01)

The Impact of the Ownership Structure and Board Characteristics on Earnings Management in Nigeria’s Listed Deposit Money Banks
by: Olubunmi Florence Osemene, et al.
Published: (2018-12-01)

Does Ownership Concentration Influence Discretionary Earnings Quality in Emerging Market: Evidence from Nigeria
by: Patrick Idode, et al.
Published: (2018-02-01)

Related party transactions, audit committees and real earnings management: The moderating impact of family ownership
by: Abdullah, Noor Marini, et al.
Published: (2015)

Institutional ownership and earnings quality pre- and post-IFRS
by: Alhadi, Saleh M. A. Abd, et al.
Published: (2018)

The nonlinear effects of ownership concentration and board structure on bank performance
by: Vural Gamze, et al.
Published: (2023-01-01)

Board Political Connection and Tax Avoidance: Ownership Structure as A Moderating Variable
by: Ni Wayan Rustiarini, et al.
Published: (2021-09-01)

Tax Evasion Methods and Earning Quality; Focusing the Governmental Ownership
by: Hadi shayesteh, et al.
Published: (2021-09-01)

Internal and external audit attributes, audit committee characteristics, ownership concentration and earnings quality: Evidence from Malaysia
by: Al-Rassas, Ahmed Hussein, et al.
Published: (2015)