메뉴 건너뛰기




Volumn 11, Issue 2, 2004, Pages 193-221

Financial reporting practices of Indonesian companies before and after the Asian financial crisis

Author keywords

asian financial crisis; disclosure; Indonesia; transparency

Indexed keywords


EID: 85147707654     PISSN: 16081625     EISSN: 21642257     Source Type: Journal    
DOI: 10.1080/16081625.2004.10510642     Document Type: Article
Times cited : (12)

References (68)
  • 1
    • 0002318356 scopus 로고
    • Initial public offerings, accounting choices, and earnings management
    • Aharony, J., Lin, C. J. and Loeb, M. P. 1993. “Initial public offerings, accounting choices, and earnings management”. Contemporary Accounting Research,: 61–81.
    • (1993) Contemporary Accounting Research , pp. 61-81
    • Aharony, J.1    Lin, C.J.2    Loeb, M.P.3
  • 6
    • 38249019811 scopus 로고
    • Debt covenants and accounting choice
    • Begley, J. 1990. “Debt covenants and accounting choice”. Journal of Accounting and Economics, 12 (1–3): 125–139.)
    • (1990) Journal of Accounting and Economics , vol.12 , Issue.1-3 , pp. 125-139
    • Begley, J.1
  • 8
    • 0031184823 scopus 로고    scopus 로고
    • Disclosure level and the cost of equity capital
    • July
    • Botosan, C. 1997. “Disclosure level and the cost of equity capital”. The Accounting Review, 72 (3): 323–349. July
    • (1997) The Accounting Review , vol.72 , Issue.3 , pp. 323-349
    • Botosan, C.1
  • 9
    • 84985531921 scopus 로고
    • Voluntary disclosure of financial segment data: New Zealand evidence
    • Bradbury, M. E. 1992. “Voluntary disclosure of financial segment data: New Zealand evidence”. Accounting and Finance, 32 (1): 15–26.
    • (1992) Accounting and Finance , vol.32 , Issue.1 , pp. 15-26
    • Bradbury, M.E.1
  • 10
    • 2442596767 scopus 로고    scopus 로고
    • Transparency, financial accounting information and corporate governance
    • April, and
    • Bushman, R. M. and Smith, A. J. 2003. “Transparency, financial accounting information and corporate governance”. In FRBNY Economic Policy Review 65–87. April
    • (2003) FRBNY Economic Policy Review , pp. 65-87
    • Bushman, R.M.1    Smith, A.J.2
  • 14
    • 0036083832 scopus 로고    scopus 로고
    • Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore
    • Chau, G. K. and Gray, S. J. 2002. “Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore”. The International Journal of Accounting, 37: 247–265.
    • (2002) The International Journal of Accounting , vol.37 , pp. 247-265
    • Chau, G.K.1    Gray, S.J.2
  • 15
    • 0012221782 scopus 로고    scopus 로고
    • Asian crisis: How and why?
    • Chircop, M. F. 2000. “Asian crisis: How and why?”. The Secured Lender, 56 (6): 70–78.
    • (2000) The Secured Lender , vol.56 , Issue.6 , pp. 70-78
    • Chircop, M.F.1
  • 16
    • 0000253358 scopus 로고
    • Voluntary financial disclosure by Mexican corporations
    • Chow, C. W. and Wong-Boren, A. 1987. “Voluntary financial disclosure by Mexican corporations”. The Accounting Review, 62 (3): 533–541.
    • (1987) The Accounting Review , vol.62 , Issue.3 , pp. 533-541
    • Chow, C.W.1    Wong-Boren, A.2
  • 17
    • 0042829594 scopus 로고    scopus 로고
    • The separation of ownership and control in East Asian corporations
    • Claessens, S., Djankov, S. and Lang, L. H. P. 2000. “The separation of ownership and control in East Asian corporations”. Journal of Financial Economics, 58: 81–112.
    • (2000) Journal of Financial Economics , vol.58 , pp. 81-112
    • Claessens, S.1    Djankov, S.2    Lang, L.H.P.3
  • 19
    • 0000427321 scopus 로고
    • Equilibrium pricing and portfolio composition in the presence of uncertain parameters
    • Coles, J. L. and Loewenstein, U. 1988. “Equilibrium pricing and portfolio composition in the presence of uncertain parameters”. Journal of Financial Economics, 22 (2): 279–303.
    • (1988) Journal of Financial Economics , vol.22 , Issue.2 , pp. 279-303
    • Coles, J.L.1    Loewenstein, U.2
  • 22
    • 84984257709 scopus 로고
    • Factors related to auditor-client disagreements over income-increasing accounting methods
    • DeFond, M. L. and Jiambalvo, J. 1993. “Factors related to auditor-client disagreements over income-increasing accounting methods”. Contemporary Accounting Research, 9 (2): 415–431.
    • (1993) Contemporary Accounting Research , vol.9 , Issue.2 , pp. 415-431
    • DeFond, M.L.1    Jiambalvo, J.2
  • 24
    • 84978549138 scopus 로고
    • The effect of the firm's business risk on the choice of accounting policy
    • Dhaliwal, D. S. 1988. “The effect of the firm's business risk on the choice of accounting policy”. Journal of Business Finance and Accounting, 15 (2): 289–302.
    • (1988) Journal of Business Finance and Accounting , vol.15 , Issue.2 , pp. 289-302
    • Dhaliwal, D.S.1
  • 25
    • 0002964434 scopus 로고
    • An analysis of the economics factors related to auditor-client disagreement preceding auditor changes
    • Dhaliwal, D. S., Schatzberg, J. W. and Trombley, M. A. 1993. “An analysis of the economics factors related to auditor-client disagreement preceding auditor changes”. Auditing: A Journal of Practice and Theory, 12 (2): 22–38.
    • (1993) Auditing: A Journal of Practice and Theory , vol.12 , Issue.2 , pp. 22-38
    • Dhaliwal, D.S.1    Schatzberg, J.W.2    Trombley, M.A.3
  • 27
    • 85147698712 scopus 로고    scopus 로고
    • 2001, Indonesia: Anatomy of a banking crisis—Two years of living dangerously 1997–1999 IMF Working Paper, WP/01/52, May
    • Enoch, C., Baldwin, B., Frecaut, O. and Kovanen, A. 2001, “Indonesia: Anatomy of a banking crisis—Two years of living dangerously 1997–1999“, IMF Working Paper, WP/01/52, May
    • Enoch, C.1    Baldwin, B.2    Frecaut, O.3    Kovanen, A.4
  • 28
    • 0036331681 scopus 로고    scopus 로고
    • Corporate ownership structure and the informativeness of accounting earnings in East Asia
    • August, and
    • Fan, J. P. H. and Wong, T. J. 2002. “Corporate ownership structure and the informativeness of accounting earnings in East Asia”. Journal of Accounting and Economics, 33 (3): 401–425. August
    • (2002) Journal of Accounting and Economics , vol.33 , Issue.3 , pp. 401-425
    • Fan, J.P.H.1    Wong, T.J.2
  • 30
    • 84880929891 scopus 로고
    • The impact of size, stock market listing, and auditors on voluntary disclosure in corporate annual reports
    • Firth, M. 1979. “The impact of size, stock market listing, and auditors on voluntary disclosure in corporate annual reports”. Accounting and Business Research, 9 (36): 273–280.
    • (1979) Accounting and Business Research , vol.9 , Issue.36 , pp. 273-280
    • Firth, M.1
  • 31
    • 0002466349 scopus 로고
    • Raising finance and firms' corporate reporting policies
    • December
    • Firth, M. 1980. “Raising finance and firms' corporate reporting policies”. Abacus, 16 (2): 100–115. December
    • (1980) Abacus , vol.16 , Issue.2 , pp. 100-115
    • Firth, M.1
  • 32
    • 0031751914 scopus 로고    scopus 로고
    • The asian crisis and the changing role of the IMF
    • Fischer, S. 1998. “The asian crisis and the changing role of the IMF”. IMF Finance and Development, 35 (2): 1–9.
    • (1998) IMF Finance and Development , vol.35 , Issue.2 , pp. 1-9
    • Fischer, S.1
  • 35
    • 0040595902 scopus 로고    scopus 로고
    • Testimony before the Committee on Banking and Financial Services of the US House of Representatives”, 31/1/1998
    • /1998
    • Greenspan, A. 1998. “Testimony before the Committee on Banking and Financial Services of the US House of Representatives”, 31/1/1998. BIS Review, 6: 1–8. /1998
    • (1998) BIS Review , vol.6 , pp. 1-8
    • Greenspan, A.1
  • 37
    • 84993027594 scopus 로고    scopus 로고
    • Culture, corporate governance and disclosure in Malaysian corporations
    • Haniffa, R. M. and Cooke, T. E. 2002. “Culture, corporate governance and disclosure in Malaysian corporations”. Abacus, 38 (3): 317–349.
    • (2002) Abacus , vol.38 , Issue.3 , pp. 317-349
    • Haniffa, R.M.1    Cooke, T.E.2
  • 38
    • 4043152560 scopus 로고    scopus 로고
    • International affairs: Transparency in the developing world
    • July/August
    • Hansen, F. 2001. “International affairs: Transparency in the developing world”. In Business Credit 55–59. July/August
    • (2001) Business Credit , pp. 55-59
    • Hansen, F.1
  • 39
    • 0012319054 scopus 로고    scopus 로고
    • Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
    • Healy, P. M. and Palepu, K. 2001. “Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature”. Journal of Accounting and Economics, 31: 405–440.
    • (2001) Journal of Accounting and Economics , vol.31 , pp. 405-440
    • Healy, P.M.1    Palepu, K.2
  • 40
  • 41
    • 0041319384 scopus 로고    scopus 로고
    • A study of the relationship between corporate governance structures and the extent of voluntary disclosure
    • Ho, S. S. and Wong, K. S. 2002. “A study of the relationship between corporate governance structures and the extent of voluntary disclosure”. Journal of International Accounting, Auditing and Taxation, 10: 139–156.
    • (2002) Journal of International Accounting, Auditing and Taxation , vol.10 , pp. 139-156
    • Ho, S.S.1    Wong, K.S.2
  • 42
    • 0001206980 scopus 로고
    • Voluntary disclosure in an emerging capital market: Some empirical evidence from companies listed on the Kuala Lumpur Stock Exchange
    • Hossain, M., Tan, L. M. and Adams, M. 1994. “Voluntary disclosure in an emerging capital market: Some empirical evidence from companies listed on the Kuala Lumpur Stock Exchange”. The International Journal of Accounting, 29: 334–351.
    • (1994) The International Journal of Accounting , vol.29 , pp. 334-351
    • Hossain, M.1    Tan, L.M.2    Adams, M.3
  • 44
    • 85147713076 scopus 로고    scopus 로고
    • Zhuang J., Edwards D., Capulong M.V.A., (eds), Manila: Asian Development Bank, Indonesia Corporate governance and finance East Asia: A study of Indonesia, Republic of Korea, Malaysia, Philippines and Thailand 2, Chapter 1, Edited by
    • Husnan, S. 2001. Country Studies Edited by: Zhuang, J., Edwards, D. and Capulong, M. V. A. Manila: Asian Development Bank. “Indonesia” in “Corporate governance and finance in East Asia: A study of Indonesia, Republic of Korea, Malaysia, Philippines and Thailand”, Vol. 2, Chapter 1
    • (2001) Country Studies
    • Husnan, S.1
  • 46
    • 84958595926 scopus 로고    scopus 로고
    • OECD Second Asian Roundtable on Corporate Governance Hong Kong, 31 May-2 June 2000
    • Kurniawan, D. M. and Indriantoro, N. 2000. “Corporate governance in Indonesia” OECD Second Asian Roundtable on Corporate Governance Hong Kong. 31 May-2 June 2000
    • (2000) Corporate governance in Indonesia
    • Kurniawan, D.M.1    Indriantoro, N.2
  • 47
    • 21344483941 scopus 로고
    • Cross-sectional determinants of analyst ratings of corporate disclosures
    • Autumn), and
    • Lang, M. H. and Lundholm, R. J. 1993. “Cross-sectional determinants of analyst ratings of corporate disclosures”. Journal of Accounting Research, 31: 246–271. (Autumn)
    • (1993) Journal of Accounting Research , vol.31 , pp. 246-271
    • Lang, M.H.1    Lundholm, R.J.2
  • 52
    • 0003434368 scopus 로고    scopus 로고
    • Is corporate diversification beneficial in emerging markets?
    • University of Utah., and,. In
    • Lins, K. and Servaes, H. 2001. “Is corporate diversification beneficial in emerging markets?”. In Working Paper University of Utah.
    • (2001) Working Paper
    • Lins, K.1    Servaes, H.2
  • 53
    • 84993099527 scopus 로고
    • Factors influencing voluntary annual report disclosures by U.S., U.K. and continental european multinational corporations
    • Meek, G. K., Roberts, C. B. and Gray, S. J. 1995. “Factors influencing voluntary annual report disclosures by U.S., U.K. and continental european multinational corporations”. Journal of International Business Studies, 26 (3): 555–572.
    • (1995) Journal of International Business Studies , vol.26 , Issue.3 , pp. 555-572
    • Meek, G.K.1    Roberts, C.B.2    Gray, S.J.3
  • 54
    • 0036094466 scopus 로고    scopus 로고
    • A cross-firm analysis of the impact of corporate governance on the East Asian financial crisis
    • Mitton, T. 2002. “A cross-firm analysis of the impact of corporate governance on the East Asian financial crisis”. Journal of Financial Economics, 64: 215–241.
    • (2002) Journal of Financial Economics , vol.64 , pp. 215-241
    • Mitton, T.1
  • 55
    • 0347505249 scopus 로고    scopus 로고
    • NCCG) Jakarta, Rev 3.2
    • National Committee on Corporate Governance. 2000. “Code for Good Corporate Governance” (NCCG) Jakarta, Rev 3.2
    • (2000) Code for Good Corporate Governance
  • 56
    • 85147683549 scopus 로고    scopus 로고
    • NCCG) Analysis Between the Code of Good Corporate Governance, The Capital Market Law and the Relevant BAPEPAM Regulations comparison
    • National Committee on Corporate Governance. 2003a. (NCCG) “Analysis Between the Code of Good Corporate Governance, The Capital Market Law and the Relevant BAPEPAM Regulations”. http://www.nccg-indonesia.org/Proyek/ADB/analysis-code comparison
    • (2003)
  • 57
    • 85147692241 scopus 로고    scopus 로고
    • NCCG) Requirement for Disclosure of Financial and Non-Financial Information Pursuant to the Company Law and the Capital Market Law disclosure-report-Nov6
    • National Committee on Corporate Governance. 2003b. (NCCG) “Requirement for Disclosure of Financial and Non-Financial Information Pursuant to the Company Law and the Capital Market Law”. http://www.nccg-indonesia.org/Proyek/ADB/ disclosure-report-Nov6
    • (2003)
  • 58
    • 0003399878 scopus 로고    scopus 로고
    • The onset of the East Asian financial crisis
    • Harvard Institute for International Development., and,. In
    • Radelet, S. and Sachs, J. 1998. “The onset of the East Asian financial crisis”. In Working Paper Harvard Institute for International Development.
    • (1998) Working Paper
    • Radelet, S.1    Sachs, J.2
  • 59
    • 0002180709 scopus 로고    scopus 로고
    • The role of accounting disclosure in the east asian financial crisis: Lessons learned?
    • Rahman, M. Z. 1998. “The role of accounting disclosure in the east asian financial crisis: Lessons learned?”. Transnational Corporations, 1 (3): 1–52.
    • (1998) Transnational Corporations , vol.1 , Issue.3 , pp. 1-52
    • Rahman, M.Z.1
  • 61
    • 0001503699 scopus 로고    scopus 로고
    • Disclosure level and compliance with IASs: A comparison of companies with and without US listings and filings
    • Street, D. L. and Bryant, S. M. 2000. “Disclosure level and compliance with IASs: A comparison of companies with and without US listings and filings”. The International Journal of Accounting, 35 (3): 305–329.
    • (2000) The International Journal of Accounting , vol.35 , Issue.3 , pp. 305-329
    • Street, D.L.1    Bryant, S.M.2
  • 62
    • 0036282199 scopus 로고    scopus 로고
    • Factors influencing the extent of corporate compliance with international accounting standards: Summary of a research monograph
    • Street, D. L. and Gray, S. J. 2002. “Factors influencing the extent of corporate compliance with international accounting standards: Summary of a research monograph”. Journal of International Accounting, Auditing and Taxation, 11: 51–76.
    • (2002) Journal of International Accounting, Auditing and Taxation , vol.11 , pp. 51-76
    • Street, D.L.1    Gray, S.J.2
  • 63
    • 84893562244 scopus 로고    scopus 로고
    • Corporate governance of Indonesian banks—The legal and business contexts
    • Tabalujan, B. 2001. “Corporate governance of Indonesian banks—The legal and business contexts”. Australian Journal of Corporate Law, 13
    • (2001) Australian Journal of Corporate Law , vol.13
    • Tabalujan, B.1
  • 64
    • 79955719147 scopus 로고    scopus 로고
    • Family capitalism and corporate governance of family-controlled listed companies in Indonesia
    • Tabalujan, B. 2002. “Family capitalism and corporate governance of family-controlled listed companies in Indonesia”. UNSW Law Journal, 25 (2): 486–514.
    • (2002) UNSW Law Journal , vol.25 , Issue.2 , pp. 486-514
    • Tabalujan, B.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.