Analysis of Corporate Governance and Relative Efficiency of Public Companies Listed in Indonesian Stock Exchange

Olivia Liputri
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引用次数: 1

Abstract

This research aims to investigate the relationship between corporate governance and company’s relative efficiency. The research sample is 34 public companies listed in Indonesian Stock Exchange. A modified Jones (1991) model is used to detect the earnings management practice as a proxy to corporate governance. In regard with the efficiency score, this research employs Data Envelopment Analysis (DEA). This research find that the there is no significant relationship between corporate governance and its efficiency.
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印尼证券交易所上市公司治理与相对效率分析
本研究旨在探讨公司治理与公司相对效率之间的关系。研究样本为34家印尼证券交易所上市公司。本文采用修正的Jones(1991)模型来检验盈余管理实践对公司治理的影响。对于效率评分,本研究采用数据包络分析(DEA)。本研究发现,公司治理与其效率之间不存在显著的关系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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