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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

Risk disclosure during the global financial crisis

Nur Probohudono, Agung; Tower, Greg; Rusmin, Rusmin - In: Social Responsibility Journal 9 (2013) 1, pp. 124-137

Purpose – The purpose of this paper is to examine voluntary risk disclosures within annual reports in four key South‐East Asian countries' (Indonesia, Malaysia, Singapore, and Australia) manufacturing listed companies over the Global Financial Crisis (GFC) 2007‐2009 financial years....

Persistent link: https://www.econbiz.de/10015022034

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) May, 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/10008492076

Measurement vs. disclosure of accounting compliance in Indonesia

Setyadi, Agus; Rusmin, Rusmin; Tower, Greg; Brown, Alistair - In: International Journal of Accounting, Auditing and … 7 (2011) 1/2, pp. 94-119

This study examines Indonesian Accounting Regulatory Compliance measurement (IARCm) and Indonesian Accounting Regulatory Compliance disclosure (IARCd) through an agency theory-based analysis of 220 Indonesian listed companies' 2006 annual reports. To measure the level of regulatory compliance of...

Persistent link: https://www.econbiz.de/10010670397

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

Measurement vs. disclosure of accounting compliance in Indonesia

Setyadi, Agus; Rusmin, Rusmin; Tower, Greg; Brown, Alistair - In: International journal of accounting, auditing and … 7 (2011) 1/2, pp. 94-119

Persistent link: https://www.econbiz.de/10008825301

Does escaping the natural resource curse complement evading the financial resource curse too? : empirical evidence from Indonesia

Ali, Adnan; Suresh Ramakrishnan; Faisal Faisal; … - In: International review of economics & finance : IREF 91 (2024), pp. 539-555

Persistent link: https://www.econbiz.de/10014492237

Investigating the determinants of partnership and community development programs : Indonesia perspectives

Januarti, Indira; Faisal Faisal; Situmorang, Resi Juliati - In: Cogent business & management 6 (2019), pp. 1-11

The purpose of this study is to provide evidence on the relationship between firm visibility and partnership and community development programs. The Partnership and Community Development (PCD) program was designed by government to enhance the capabilities of small businesses and improve social...

Persistent link: https://www.econbiz.de/10012621718

The impact of surplus free cash flow and audit quality on earnings management : The case of growth triangle countries

Rusmin, Rusmin; W. Astami, Emita; Hartadi, Bambang - In: Asian Review of Accounting 22 (2014) 3, pp. 217-232

Purpose – The purpose of this paper is twofold. First, it investigates whether high free-cash-flow companies with low-growth opportunities (surplus free cash flow (SFCF)) are associated with income-increasing earnings management. Second, it scrutinizes the effect of audit quality on the...

Persistent link: https://www.econbiz.de/10014676101

The impact of surplus free cash flow and audit quality on earnings management: The case of growth triangle countries

Rusmin, Rusmin; Astami, Emita W.; Hartadi, Bambang - In: Asian Review of Accounting 22 (2014), pp. 217-232

Purpose –The purpose of this paper is twofold. First, it investigates whether high free-cash-flow companies with low-growth opportunities (surplus free cash flow (SFCF)) are associated with income-increasing earnings management. Second, it scrutinizes the effect of audit quality on the...

Persistent link: https://www.econbiz.de/10010891182