Annual report readability and accounting irregularities: evidence from public listed companies in Indonesia
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DOI: 10.1108/jfra-01-2020-0006
Abstract: Purpose This study aims to examine the association between annual report readability and accounting irregularities in Indonesia. Using 967 firm-year observations over the 2014–2017 period, this paper unable to find evidence that annual report readability… read more here.
Keywords: accounting irregularities; report readability; readability; annual report ... See more keywords
Does Executive Compensation Affect Accounting Irregularities? Evidence From Listed Firms in Indonesia
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DOI: 10.1177/21582440221111109
Abstract: This research examined the association between executive compensation and accounting irregularities in Indonesia. Employing 1,100 firm-year observations during 2014 to 2017 period, we found that executive compensation is positively associated with accounting irregularities. This result… read more here.
Keywords: listed firms; executive compensation; compensation affect; accounting irregularities ... See more keywords