Boards’ Characteristics, Voluntary Disclosure, and Accounting Information Value Relevance – Indonesian Evidence
<p>This paper describes empirical evidence which investigates the effect of boards’ characteristics and voluntary disclosure on the accounting information value relevance. Voluntary disclosure (VD) is measured by voluntary disclosure index, a measure which in line with some regulations in Indo...
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| Format: | Article |
| Language: | English |
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Universitas Sebelas Maret
2019-08-01
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| Series: | Jurnal Akuntansi dan Bisnis |
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| Online Access: | https://jab.fe.uns.ac.id/index.php/jab/article/view/477 |