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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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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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creator	Utama, Cynthia A Utama, Sidharta
description	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.
doi_str_mv	10.1057/jdg.2012.15
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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
title	Determinants of disclosure level of related party transactions in Indonesia
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