{"title":"独立董事影响真实盈余管理实务吗?印尼双层董事会制度案例","authors":"Putu Sugiartha SANJAYA, Wimpie Yustino SETIAWAN","doi":"10.5171/2023.672101","DOIUrl":null,"url":null,"abstract":"The question regarding the role of independent directors in corporate governance in general and in limiting real earnings management practices in particular has long been debated. This study, therefore, attempts to address this question by investigating the influence of independent directors on real earnings management (REM) from the perspective of Indonesian two-tier board system.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"23 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Do Independent Directors Affect Real Earnings Management Practices? The Case of Indonesian Two-Tier Board System\",\"authors\":\"Putu Sugiartha SANJAYA, Wimpie Yustino SETIAWAN\",\"doi\":\"10.5171/2023.672101\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The question regarding the role of independent directors in corporate governance in general and in limiting real earnings management practices in particular has long been debated. This study, therefore, attempts to address this question by investigating the influence of independent directors on real earnings management (REM) from the perspective of Indonesian two-tier board system.\",\"PeriodicalId\":37197,\"journal\":{\"name\":\"IBIMA Business Review\",\"volume\":\"23 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-09-21\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"IBIMA Business Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.5171/2023.672101\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"IBIMA Business Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5171/2023.672101","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Do Independent Directors Affect Real Earnings Management Practices? The Case of Indonesian Two-Tier Board System
The question regarding the role of independent directors in corporate governance in general and in limiting real earnings management practices in particular has long been debated. This study, therefore, attempts to address this question by investigating the influence of independent directors on real earnings management (REM) from the perspective of Indonesian two-tier board system.
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