Board Characteristics and Earning Management

Keyphrases

• Board Characteristics 100%
• Earnings Management 100%
• Indonesia Stock Exchange 50%
• Managerial Ownership 50%
• CEO Duality 50%
• Dual Leadership 50%
• Board Size 50%
• Audit Committee 50%
• Earnings Management Practices 50%
• Multiple Directorships 50%
• Board Composition 50%
• Director Independence 50%
• Board Tenure 50%
• Corporate Governance 25%
• Public Organizations 25%
• Decision-making Process 25%
• Business Organization 25%
• Discretionary Accruals 25%
• Board Interlocks 25%
• Nondiscretionary Accruals 25%
• Management Supervision 25%
• Jones Model 25%
• Total Accruals 25%
• Audit Committee Interlock 25%

Economics, Econometrics and Finance

• Earning Management 100%
• Ownership 33%
• Stock Exchange 33%
• Discretionary Accruals 33%
• Corporate Governance 16%