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Corporate Governance Disclosure in the Existence of Ownership Structure and Growth Opportunities

机译：股权结构和增长机会存在下的公司治理披露

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摘要

This study examines whether ownership structure which was divided into blockholderownership, managerial ownership, and public ownership had influence on corporategovernance disclosure, and whether growth opportunities moderate that influence. Studiesin this area mostly examined the role of ownership structure on corporate financialdisclosure or public announcements conducted in the context of different countries andin more regulated industries in Indonesia. The scope of this study was manufacturingcompanies listed on the Indonesian Stock Exchange for the period of 2013. The resultsshowed that between the ownership structures only blockholder ownership had a negativeand significant influence on the corporate governance disclosure. Being the largestshareholders, blockholders might have better access on the inside information whichmade them better informed relative to other shareholders, thus arguably might desire lessdisclosure. The results also showed that the interaction variable between managerialownership and growth opportunities was negative and significant. This indicates that ina growing company where the managerial ownership increases, the management wouldtend to reduce the corporate governance information they provided to the stakeholders.
机译：本研究探讨了分为大股东，管理层和公有制的所有权结构是否对公司治理信息披露产生影响，以及增长机会是否缓和了这种影响。该领域的研究主要考察了所有权结构在不同国家和印度尼西亚受更严格监管的行业中进行的公司财务披露或公开公告中的作用。本研究的范围是2013年期间在印尼证券交易所上市的制造公司。结果表明，在所有权结构之间，只有大股东拥有权对公司治理披露具有负面影响和重大影响。作为最大的股东，大股东可能会更好地访问内部信息，这使他们相对于其他股东更了解情况，因此可以说希望减少披露。结果还表明，管理者所有权与成长机会之间的相互作用变量是负的且显着的。这表明，在一家成长中的公司中，管理者的所有权增加了，管理层倾向于减少他们提供给利益相关者的公司治理信息。

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  • 作者

    Nelwan, Melinda Lydia;

  • 作者单位
  • 年度 2017
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  • 原文格式 PDF
  • 正文语种 EN
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