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The effect of privatisation on performance of state‐owned‐enterprises in Indonesia
Astami, Emita W.; Tower, Greg; Rusmin, Rusmin; Neilson, John - In: Asian Review of Accounting 18 (2010) 1, pp. 5-19
Purpose – The purpose of this paper is to investigate whether partially privatised state‐owned‐enterprises (SOEs) perform significantly better than fully SOEs in the developing country of Indonesia. Design/methodology/approach – This study uses a data set of 157 SOEs in Indonesia for the...
Persistent link: https://www.econbiz.de/10014675829
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The effect of privatisation on performance of state-owned-enterprises in Indonesia
Astami, Emita W.; Tower, Greg; Rusmin, Rusmin; Neilson, John - In: Asian review of accounting 18 (2010) 1, pp. 5-19
Persistent link: https://www.econbiz.de/10009890702
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The effect of privatisation on performance of state-owned-enterprises in Indonesia
Astami, Emita; Tower, Greg; Rusmin, Rusmin; Neilson, John - In: Asian review of accounting 18 (2010) 1, pp. 5-19
Persistent link: https://www.econbiz.de/10008669321
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Concentrated family ownership structures weakening corporate governance : a developing country story
Rusmin, Rusmin; Tower, Greg; Achmad, Tarmizi; Neilson, John - In: Corporate ownership & control : international … 8 (2010/11) 2, pp. 96-107
Persistent link: https://www.econbiz.de/10009895625
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Concentrated family ownership structures weakening corporate governance : a developing country story
Rusmin, Rusmin; Tower, Greg; Achmad, Tarmizi; Neilson, John - In: Corporate ownership & control : international … 8 (2010/11) 2, pp. 96-107
Persistent link: https://www.econbiz.de/10008858273
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The role of audit quality and culture influence on earnings management in companies with excessive free cash flow : Evidence from the Asia-Pacific region
Astami, Emita W.; Rusmin, Rusmin; Hartadi, Bambang; … - In: International Journal of Accounting & Information Management 25 (2017) 1, pp. 21-42
Purpose The purpose of this paper is to examine the effect of culture and audit quality on managers’ decisions regarding accounting accruals. It focuses on companies experiencing excessive free cash flow, as these companies have been associated with an agency problem....
Persistent link: https://www.econbiz.de/10014759398
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The impact of surplus free cash flow and audit quality on earnings management : the case of growth triangle countries
Rusmin, Rusmin; Astami, Emita; Hartadi, Bambang - In: Asian review of accounting 22 (2014) 3, pp. 217-232
Persistent link: https://www.econbiz.de/10010414837
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Ownership structure, characteristic differences and the size of corporate board of commissioner : the case of Indonesia state-owned enterprises
Astami, Emita; Rusmin, Rusmin; Hartadi, Bambang - In: Corporate board : role, duties & composition; … 7 (2011) 3, pp. 52-64
Persistent link: https://www.econbiz.de/10011374362
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Local government units in Indonesia : demographic attributes and differences in financial condition
Rusmin, Rusmin; Astami, Emita; Scully, Glennda - In: Australasian accounting business and finance journal : AABF 8 (2014) 2, pp. 88-109
Persistent link: https://www.econbiz.de/10010520028
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The role of audit quality and culture influence on earnings management in companies with excessive free cash flow : evidence from the Asia-Pacific region
Astami, Emita; Rusmin, Rusmin; Hartadi, Bambang; Evans, … - In: International journal of accounting and information … 25 (2017) 1, pp. 21-42
Persistent link: https://www.econbiz.de/10011697061