An Analysis of Forward-Looking Disclosures, Corporate Governance and the Ability to Anticipate Future Earnings: Empirical Evidence from Indonesia

被引：0
|
作者：
Maghfira, Annisa [1 ]
Tresnaningsih, Elok [1 ]
机构：
[1] Univ Indonesia, Fac Econ & Business, Depok 16424, Indonesia
来源：
PROCEEDINGS OF THE 6TH INTERNATIONAL ACCOUNTING CONFERENCE (IAC 2017) | 2017年 / 55卷
关键词：
Forward-Looking Disclosure; Board of Commissioners; Directors; Concentrated Ownership; Anticipate Future Earnings;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This study aims to examine the effect of corporate governance, as measured by the effectiveness of the board of commissioners, the effectiveness of the directors, as well as the concentration of ownership to the level of mandatory forward-looking disclosures in the annual report. This study also aims to test the effect of mandatory forward-looking disclosures in the ability to anticipate future earnings in the current stock price. The results of the study support that the effectiveness of directors is positively associated with the level of forward-looking disclosures and ownership concentration is negatively associated with the level of forward-looking disclosures. However, this study found no significant relationship between the level of forward-looking disclosure and the effectiveness of the board of commissioners. The study also found no association between the level of forward-looking disclosures and the ability to anticipate future earnings in current stock prices.
引用
收藏
页码：130 / 135
页数：6
相关论文
共 19 条
  • [1] Corporate governance and voluntary risk and forward-looking disclosures
    Elgammal, Mohammed M.
    Hussainey, Khaled
    Ahmed, Fatma
    [J]. JOURNAL OF APPLIED ACCOUNTING RESEARCH, 2018, 19 (04) : 592 - 607
  • [2] Corporate Governance and Forward-Looking Information Disclosure: Evidence from a Developing Country
    Buertey, Samuel
    Pae, Hyangmi
    [J]. JOURNAL OF AFRICAN BUSINESS, 2021, 22 (03) : 293 - 308
  • [3] Forward-Looking Information Disclosure and Corporate Governance: Empirical Evidence from Year 2013 Listed Firms in Ghana
    Agyei-Mensah, Ben K.
    [J]. AFRICAN AND ASIAN STUDIES, 2018, 17 (04) : 311 - 339
  • [4] Corporate governance and quality of forward-looking information Evidence from the Chinese stock market
    Qu, Wen
    Ee, Mong Shan
    Liu, Li
    Wise, Victoria
    Carey, Peter
    [J]. ASIAN REVIEW OF ACCOUNTING, 2015, 23 (01) : 39 - 67
  • [5] Voluntary Earnings Disclosures and Corporate Governance: Evidence from France
    Lakhal, Faten
    [J]. REVIEW OF ACCOUNTING AND FINANCE, 2005, 4 (03) : 64 - 85
  • [6] Australian evidence on corporate governance attributes and their association with forward-looking information in the annual report
    O’Sullivan M.
    Percy M.
    Stewart J.
    [J]. Journal of Management & Governance, 2008, 12 (1) : 5 - 35
  • [7] Corporate governance and earnings management in banks: An empirical evidence from India
    Biswas, Sarit
    Bhattacharya, Mousumi
    Sadarangani, Pradip H.
    Jin, Justin Yiqiang
    [J]. COGENT ECONOMICS & FINANCE, 2022, 10 (01):
  • [8] The Relationship Between Corporate Innovation and Corporate Governance: Empirical Evidence from Indonesia
    Arifin, Mohamad Rahmawan
    Raharja, Bayu Sindhu
    Nugroho, Arif
    Aligarh, Frank
    [J]. JOURNAL OF ASIAN FINANCE ECONOMICS AND BUSINESS, 2022, 9 (03): : 105 - 112
  • [9] The association between disclosure of forward-looking information and corporate governance mechanisms Evidence from the UK before the financial crisis period
    Al-Najjar, Basil
    Abed, Suzan
    [J]. MANAGERIAL AUDITING JOURNAL, 2014, 29 (07) : 578 - +
  • [10] Ownership types, corporate governance and corporate social responsibility disclosures Empirical evidence from a developing country
    Alshbili, Ibrahem
    Elamer, Ahmed A.
    Beddewela, Eshani
    [J]. ACCOUNTING RESEARCH JOURNAL, 2019, 33 (01) : 148 - 166
12