HOW THE CORPORATE GOVERNANCE RATINGS AFFECT THE FIRM VALUE: EMPIRICAL EVIDENCE FROM THE INDONESIA STOCK EXCHANGE

Autor: Amin A., Arniati T., Puspita D.A.
Jazyk: English<br />Russian
Rok vydání: 2020
Předmět:
Zdroj: Russian Journal of Agricultural and Socio-Economic Sciences, Vol 98, Iss 2, Pp 37-48 (2020)
Druh dokumentu: article
ISSN: 2226-1184
DOI: 10.18551/rjoas.2020-02.06
Popis: This paper aims at assessing corporate governance by the instrumentality of ratings for a sample of 115 companies listed on the IDX during 2012-2016 in 575 cases. The novelty of this study emphasis by the corporate governance ratings developed for the companies listed on the IDX by using multidimensional data analysis techniques, namely Moderating Analysis Regression (MRA), and Earnings Quality index as moderation variable. The utility of current research underlines by the information related to CG ratings towards investors globally, thus supports the investment decision making.
Databáze: Directory of Open Access Journals