Navigating timeliness: Decoupling in corporate external reporting by Indonesian state-owned enterprises (SOEs)

Ni Luh Sari Widhiyani, Putu Ery Setiawan, Komang Ayu Krisnadewi, Putu Agus Ardiana, Ni Made Seri Widiani, Ericha Aulya Pratama and Kadek Dwi Linda Yanthi

Public Money & Management, 2025, vol. 45, issue 7, 819-827

Abstract: This article reveals the challenges of timely reporting in Indonesian state-owned enterprises, which is crucial for effective public financial management. Insights on decoupling shed light on governance gaps, informing policy improvements for transparency and accountability. These findings extend beyond Indonesia, offering valuable lessons for global public sector management, emphasising the importance of aligning regulations with reporting practices.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:taf:pubmmg:v:45:y:2025:i:7:p:819-827

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DOI: 10.1080/09540962.2025.2462784

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