Abstract
The objectives of the study were to investigate the relationship between corporate governanceand earnings quality, earnings quality and value of the fi rm, corporate governance mechanismand value of the fi rm, and whether earnings quality was the intervening variable between corporategovernance and value of the fi rm. By using 74 samples and 197 observations, the result indicatedthat fi rst, corporate governance infl uenced earnings quality. (1)Managerial ownership positively influenced earnings quality, (2) Board of commissioner negatively infl uenced earnings quality, (3) Auditcommittee positively infl uenced earnings quality. Second, earnings quality positively infl uenced valueof fi rm. Third, corporate governance mechanism infl uenced value of the fi rm. Finally, the result indicatedthat earnings quality was not the intervening variable between corporate governance mechanismand value of the fi rm.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
