Results 11 to 20 of about 2,771,439 (200)
Politically connected audit committees and ESG reporting [PDF]
Jurnal Akuntansi dan Auditing IndonesiaThis study investigates the impact of audit committees with political connections on environmental, social, and governance (ESG) reporting. Drawing from reputational cost theory, it hypothesizes that personal political affiliations of audit committee ...
Kusharyanti, Sri Astuti, Marita
doaj +2 more sources
International Journal of Financial Studies, 2022 The current study examines the relationship between corporate social responsibility (CSR) disclosures, media announcements of CSR awards and a firm’s cost of debt in Malaysia.
Shyamala Dhoraisingam Samuel +2 more
doaj +1 more source
Characteristics of politically connected firms in Indonesia [PDF]
, 2017 This study investigates the types and characteristics of firms with politically connected directors in the boards of the company. The study uses data from all firms listed in Indonesia Stock Exchange spanning from 2004 to 2006.
Dian Agustia +2 more
core +4 more sources
Koneksi Politik Dan Praktik Manajemen Laba Riil: Studi Pada Industri Keuangan Di Indonesia
Jurnal Akademi Akuntansi, 2022 The aim of the research is to find empirical evidence of the impact of political ties on the management of actual earnings in the Indonesian financial industry.
Supatmi Supatmi, Lilis Handayani
doaj +1 more source
Political and Military Connection, Audit Delay, and Tax Avoidance: An Evidence in Indonesia [PDF]
SHS Web of Conferences, 2022 Many political elites in Indonesia have strategic position in companies. Uniquely, in Indonesia,there are also military elites hold this position. On the contrary, the level of corruption in Indonesia is still very high, and the tax ratio is also low ...
Sumual Frida, Karundeng Frandy
doaj +1 more source
Tax Aggressiveness and Politically Connected Company [PDF]
, 2019 This study investigates the tax aggressiveness in politically connected companies. Based on the relation-based system, politically connected companies tend to be more tax aggressiveness due to its benefit of being a tax aggressiveness.
., Zaitul, Ilona, D
core +2 more sources
The value of political independent supervisory boards: Evidence from Indonesian dual board setting [PDF]
ACRN Journal of Finance and Risk Perspectives, 2021 We investigate whether political independent supervisory boards (political I-SBs) help companies to reduce their corporate risks in the setting of Indonesian two-tier board system. This study is different from other studies in several ways.
Joni Joni +3 more
doaj +1 more source
Future Business Journal, 2022 This paper aims to (i) investigate the impact of political connections (PC) and related party transactions (RPTs) on the firm value (FV), and (ii) test the moderating effect of RPTs on such relationship, while controlling for the firms’ corporate ...
Tariq H. Ismail +2 more
doaj +1 more source
Corporate Social Responsibility (CSR) Disclosure on Politically Connected-Family Firms
Journal of Accounting and Investment, 2022 Research aims: This study examines the relationship between political connections and family ownership toward CSR activities disclosure. Design/Methodology/Approach: This study employed 624 Indonesian public companies on the Global Reporting Initiative ...
Diarany Sucahyati +2 more
doaj +1 more source
The moderating role of director’s financial expertise in political connections and corporate financial performance in Pakistan [PDF]
Accounting, 2021 Prior theoretical and empirical studies have suggested that political influence affects the application of corporate governance and firm performance enormously. However, several fundamental questions remain to be answered.
Niazi, Murtaza Masud +2 more
doaj +1 more source