Purpose – The purpose of this paper is to investigate whether independent directors and audit committees that are chaired by an independent director as required by the Jakarta Stock Exchange (JSX) affect the quality of reported earnings. Design/methodology/approach – The paper uses both...

Delayed marriage and non-marriage were the important factors of fertility decline in the classic case of Western Europe [8,1] and in some parts of Eastern Europe [16]. Changes in age structure of marriage, though not so much in the proportion of non-marriage, have also been observed along with...