Form over Substance: The Board Governance Practices in Indonesia
The study aims at investigating the decoupling behavior wherein firms tend to only adopt written policies formally, while they avoid implementing internal corporate governance mechanisms substantively. The analysis is focused on the area of the Board's responsibility. The sample consists of 487...
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| Format: | Article |
| Language: | English |
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Ikatan Akuntan Indonesia
2022-01-01
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| Series: | The Indonesian Journal of Accounting Research |
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| Online Access: | https://ijar-iaikapd.or.id/index.php/ijar/article/view/563 |