Determinants of disclosure level of related party transactions in Indonesia

The purpose of this study is to examine whether the level of Related Party Transaction (RPT) disclosure is influenced by corporate governance practice (CG), size of RPTs, firm size, auditor quality, and type of industry (that is regulated versus non-regulated), ownership concentration and financial...

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Bibliographic Details
Published in:International journal of disclosure and governance 2014-02, Vol.11 (1), p.74-98
Main Authors: Utama, Cynthia A, Utama, Sidharta
Format: Article
Language:English
Subjects:
Accounting
Accounting/Auditing
Audit quality
Audits
Business and Management
Corporate Finance
Corporate Governance
Disclosure
Doubtful account allowances
Emerging markets
Financial statements
Hypotheses
Influence
International finance
Original Article
Pricing policies
Quality standards
Regulated industries
Related party transactions
Reporting requirements
Stockholders
Studies
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Description
Summary:The purpose of this study is to examine whether the level of Related Party Transaction (RPT) disclosure is influenced by corporate governance practice (CG), size of RPTs, firm size, auditor quality, and type of industry (that is regulated versus non-regulated), ownership concentration and financial leverage. We find that the extent of RPT disclosure is positively affected by CG practice and is marginally positively influenced by size of RPTs and firm size. These positive impacts primarily occur for relatively large firms. Further test reveals that CG practice, firm size, industry regulation, ownership concentration and financial leverage have significant effect on different components of RPT disclosure.
ISSN:1741-3591
1746-6539
DOI:10.1057/jdg.2012.15