Determinants of disclosure level of related party transactions in Indonesia

被引：14

作者：

Utama C.A. ^{[1
]}

Utama S. ^{[2
]}

机构：

[1] University of Indonesia, Fakultas Ekonomi Universitas Indonesia, Kampus Baru UI Depok

来源：

International Journal of Disclosure and Governance | 2014年 / 11卷 / 1期

关键词：

Corporate governance; Disclosure; Financial leverage; Firm size; Ownership structure; Related Party Transaction;

D O I：

10.1057/jdg.2012.15

中图分类号：

学科分类号：

摘要：

The purpose of this study is to examine whether the level of Related Party Transaction (RPT) disclosure is influenced by corporate governance practice (CG), size of RPTs, firm size, auditor quality, and type of industry (that is regulated versus non-regulated), ownership concentration and financial leverage. We find that the extent of RPT disclosure is positively affected by CG practice and is marginally positively influenced by size of RPTs and firm size. These positive impacts primarily occur for relatively large firms. Further test reveals that CG practice, firm size, industry regulation, ownership concentration and financial leverage have significant effect on different components of RPT disclosure.

引用

页码：74 / 98

页数：24

共 57 条

[1]

Ahmed K., Nicholls D., The impact of non-fi nancial company characteristics on mandatory compliance in developing countries: The case of Bangladesh, The International Journal of Accounting, 29, 1, pp. 60-77, (1994)

[2]

Akhtaruddin M., Hossain M.A., Hossain M., Yao L., Corporate governance and voluntary disclosure in corporate annual reports of Malaysian listed fi rms, JAMAR, 7, 1, pp. 1-20, (2009)

[3]

Ali A., Chen T., Radhakrishnan S., Corporate disclosures by family firms, Journal of Accounting and Economics, 44, 3, pp. 238-286, (2007)

[4]

Arcay M.R.B., Vazquez M.F.M., Corporate characteristics, governance rules, and the extent of voluntary disclosure in Spain, Advances in Accounting, 21, 1, pp. 299-331, (2005)

[5]

Archambault J.J., Archambault M.E., A multinational test of determinants of corporate disclosure, The International Journal of Accounting, 38, 2, pp. 173-194, (2003)

[6]

Ball R., Foster G., Corporate financial reporting: A methodological review of empirical research, Journal of Accounting Research, 20, pp. 161-234, (1982)

[7]

Barako D.G., Determinants of voluntary disclosures in Kenyan companies annual reports, African Journal of Business Management, 1, 5, pp. 113-128, (2007)

[8]

Bhojraj S., Balcconiere W.G., Dan D'souza J.D., Voluntary disclosure in a multiaudience setting: An empirical investigation, The Accounting Review, 79, 4, pp. 921-947, (2004)

[9]

Boesso G., Dan Kumar K., Drivers of corporate voluntary disclosure: A framework and empirical evidence from Italy and the United States, Accounting, Auditing & Accountability Journal, 20, 2, pp. 269-296, (2006)

[10]

Botosan C.A., Disclosure level and the cost of equity capital, The Accounting Review, 72, 3, pp. 329-349, (1997)

← 1 2 3 4 5 6 →