公司秘书专业知识和年报可读性

Monicha Octaviani, I. Harymawan
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引用次数: 0

摘要

本文旨在使用OLS回归与STATA 15.0检验2014-2018年印度尼西亚证券交易所所有上市公司的1476个观察结果的专业公司秘书专业知识与年度报告可读性之间的关系。从这项研究中获得的发现是公司秘书所拥有的法律专业知识将使公司的财务报表更容易理解。同时,公司秘书的会计专业知识对年度报告的可读性没有显著影响。然而,拥有具有国际专业知识的公司秘书的公司年报的可读性将更强。对于公司管理层来说,本研究的结果对考虑将专业知识,如法律专业知识和国际经验作为任命公司秘书的资格的一部分,以提高信息披露的质量具有启示意义。进一步,本文增加了对公司秘书特征及其对公司年报可读性的影响的理解,将其作为衡量信息披露质量的工具,以减少信息不对称问题。
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Corporate Secretary Professional Expertise and Annual Report Readability
This paper aims to examines the relationship between professional corporate secretary expertise and annual report readability of 1,476 observations from all companies listed in the Indonesia Stock Exchange from 2014-2018 using OLS Regression with STATA 15.0. The findings obtained from this research are the legal expertise possessed by the corporate secretary will make the company's financial statements easier to understand. Meanwhile, the accounting expertise of the corporate secretary has no significant effect on the annual report readability. However, the annual report readability of firms with a corporate secretary with international expertise will be more readable. For company management, the results of this study have implications for consideration to involve professional expertise, such as legal expertise and international experience, as a part of qualifications in appointing corporate secretaries to improve the quality of information disclosure. Furthermore, this paper increases the understanding of the corporate secretary’s characteristics and its effect on the company’s annual report readability as a tool to measure the quality of information disclosure to reduce problems related to asymmetric information.
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