Corporate Governance, Financial Distress, and Voluntary Disclosure

Christina Yuniasih Surya Dharma () and Paskah Ika Nugroho ()
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Christina Yuniasih Surya Dharma: Universitas Kristen Satya Wacana
Paskah Ika Nugroho: Universitas Kristen Satya Wacana

Chapter 25 in Proceedings of the International Conference on Managing the Asian Century, 2013, pp 217-224 from Springer

Abstract: Abstract This study examines the mechanism of good corporate governance and financial distress conditions on the voluntary disclosure in the annual report. Implementation of good corporate governance by companies, proxied by several indicators such as managerial ownership, institutional ownership, board of commissioners, and audit committees. The sampling method used in this study was purposive sampling. The sample consists of 53 manufacturing companies listed on The Indonesian Stock Exchange. The results showed that the board of commissioners have significant effect on the voluntary disclosure. While managerial ownership, institutional ownership, audit committees, and financial distress does not significantly influence voluntary disclosure.

Keywords: Corporate governance; Financial distress; Voluntary disclosure (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-4560-61-0_25

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DOI: 10.1007/978-981-4560-61-0_25

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