文章基本信息

标题：THE ROLE OF FINANCIAL REPORTING QUALITY AND CORPORATE GOVERNANCE ON COMPETITION: EVIDENCE FROM MINING COMPANIES
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作者：Sekar Mayangsari ; Etty Murwaningsari ; Hexana Sri Lastanti 等
期刊名称：Media Riset Akuntansi, Auditing & Informasi
印刷版ISSN：1411-8831
电子版ISSN：2442-9708
出版年度：2018
卷号：18
期号：2
页码：187-204
DOI：10.25105/mraai.v18i2.3213
语种：Indonesian
出版社：Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB)
摘要：The firm competition has a double quality: while it fills in as a proficient disciplinary component for firms' management,it additionally worsens vocation concerns and increases capital market weights.This investigation analyzes the impact of financial reporting quality and corporate governance on the competition.While from one viewpoint item showcase competition goes about as a disciplinary instrument in less aggressive enterprises,then again,it incites chiefs not to act to the greatest advantage of investors in more focused businesses.These findings have suggestions for the plan of corporate governance instruments and official remuneration contracts including relative execution assessment for mining companies.
关键词：Competition;Earnings Restatement;Governance;Mining Industry.