The effect of Corporate Governance on Earnings Management & Disclosure. The role of corporate governance mechanism in improving the quality of financial reporting. A case study in Indonesia

      Аннотация: One of the important information in process of business decision-making is the financial information generated by the accounting information system. Quality financial information will help business decision-making quality. Unfortunately, the practice of earnings management and disclosure of information by companies can reduce the quality of financial information. This book presents the results of empirical testing the influence of corporate governance mechanisms on earnings management and voluntary disclosure, using agency theory approach. Besides explained in detail the stages of research, this book explains the approach of agency theory to develop a model of corporate governance, to resolve conflicts of interest. This book is useful for researchers and practitioners interested in the field of finance, financial accounting, and corporate governance. By reading this book, you will be helped to find ideas and effectively ways in conducting research in this area especially, and ideas in developing a model of corporate governance

Ключевые слова: earnings management, corporate governance mechanisms, ownerships concentration, firms size, voluntary disclosure.