Does Corporate Governance increase the Financial Reporting Quality?

DOI

10.2991/teams-19.2019.24How to use a DOI?

Keywords

Agency Conflict; Corporate Governance; Financial Reporting Quality

Abstract

This study aims to theoretically explain the relationship between corporate governance and financial reporting quality. The implementation of Corporate Governance conducted by companies can reduce agency conflict that occurs in companies between investors and managers. This research uses study literature. The data collection method is a literature study. The data obtained are compiled, analyzed, and concluded to obtain conclusions regarding the study of literature. The results of the study indicate that the application of Corporate Governance is one form to minimize agency conflicts that occur between investors and management so that information produced by companies shows quality information. This raises agency problems in the form of asymmetry information between managers and owners can provide managers with opportunities to manage earnings to maximize their utility. one strategy in limiting earnings management activities is by implementing corporate governance.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Maria Yanida
AU  - Arif Widyatama
PY  - 2019/11
DA  - 2019/11
TI  - Does Corporate Governance increase the Financial Reporting Quality?
BT  - Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)
PB  - Atlantis Press
SP  - 128
EP  - 131
SN  - 2352-5428
UR  - https://doi.org/10.2991/teams-19.2019.24
DO  - 10.2991/teams-19.2019.24
ID  - Yanida2019/11
ER  -