Keberadaan Corporate Governance dan Kondisi Financial Distressed Terhadap Voluntary Disclosure

Wijaya, Riesanti Edie (2009) Keberadaan Corporate Governance dan Kondisi Financial Distressed Terhadap Voluntary Disclosure. Jurnal Keuangan dan Perbankan, 13 (3). ISSN 1410-8089

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Abstract

Voluntary disclosure meant giving information to public either about financial or non financial regarding the firm's operations without any legal requirement (Fishman and Hagerty, 7997). Giving information about voluntary disclosure enables all the concerned parties obtaining more relevant information about the strategies and critical elements of the firms. In this study, we examined the impact of corporate governance and financial distress condition on the level of voluntary in- formation disclosure. This research used a sample of manufacture firms listed in Indonesian stock exchange. Based on data processing using sample above, we found that corporate governance and financial distress could be associated with the voluntary disclosure level.

Item Type: Article
Uncontrolled Keywords: voluntary disclosure, corporate governance, financial distress
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Adpesdam Ubaya
Date Deposited: 29 Jan 2013 02:16
Last Modified: 29 Jan 2013 02:16
URI: http://repository.ubaya.ac.id/id/eprint/3014

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