The effect of corporate governance and accruals quality on the corporate cash holdings: study on the manufacturing companies in Indonesian Stock Exchange
This study objective was to examine the effect of corporate governance and the accruals quality on the corporate cash holdings. The research was conducted at manufacturing companies listed on the Indonesian Stock Exchange from 2009 to 2010. The study populations are all of manufacturing companies l...
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| Language: | English |
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Chamber of Financial Auditors of Romania
2018-05-01
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| Series: | Audit Financiar |
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| Online Access: |
http://revista.cafr.ro/temp/Article_9591.pdf
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doaj-b25bbba8b3744619813ba758c79b4f48 |
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doaj-b25bbba8b3744619813ba758c79b4f482020-11-25T01:51:47ZengChamber of Financial Auditors of RomaniaAudit Financiar1844-88012018-05-011615141542410.20869/AUDITF/2018/151/4159591The effect of corporate governance and accruals quality on the corporate cash holdings: study on the manufacturing companies in Indonesian Stock ExchangeThis study objective was to examine the effect of corporate governance and the accruals quality on the corporate cash holdings. The research was conducted at manufacturing companies listed on the Indonesian Stock Exchange from 2009 to 2010. The study populations are all of manufacturing companies listed on the Indonesian Stock Exchange. The study samples are 143 companies taken using the purposive sampling method. The study hypothesis was tested using multiple linear regressions. The analysis results showed that: corporate governance positively affects corporate cash holdings; the accruals quality negatively affects corporate cash holdings. http://revista.cafr.ro/temp/Article_9591.pdf corporate governanceaccruals qualitycash holdingsmanufacturing company |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| title |
The effect of corporate governance and accruals quality on the corporate cash holdings: study on the manufacturing companies in Indonesian Stock Exchange |
| spellingShingle |
The effect of corporate governance and accruals quality on the corporate cash holdings: study on the manufacturing companies in Indonesian Stock Exchange Audit Financiar corporate governance accruals quality cash holdings manufacturing company |
| title_short |
The effect of corporate governance and accruals quality on the corporate cash holdings: study on the manufacturing companies in Indonesian Stock Exchange |
| title_full |
The effect of corporate governance and accruals quality on the corporate cash holdings: study on the manufacturing companies in Indonesian Stock Exchange |
| title_fullStr |
The effect of corporate governance and accruals quality on the corporate cash holdings: study on the manufacturing companies in Indonesian Stock Exchange |
| title_full_unstemmed |
The effect of corporate governance and accruals quality on the corporate cash holdings: study on the manufacturing companies in Indonesian Stock Exchange |
| title_sort |
effect of corporate governance and accruals quality on the corporate cash holdings: study on the manufacturing companies in indonesian stock exchange |
| publisher |
Chamber of Financial Auditors of Romania |
| series |
Audit Financiar |
| issn |
1844-8801 |
| publishDate |
2018-05-01 |
| description |
This study objective was to examine the effect of corporate governance and the accruals quality on the corporate cash holdings. The research was conducted at manufacturing companies listed on the Indonesian Stock Exchange from 2009 to 2010. The study populations are all of manufacturing companies listed on the Indonesian Stock Exchange. The study samples are 143 companies taken using the purposive sampling method. The study hypothesis was tested using multiple linear regressions. The analysis results showed that: corporate governance positively affects corporate cash holdings; the accruals quality negatively affects corporate cash holdings. |
| topic |
corporate governance accruals quality cash holdings manufacturing company |
| url |
http://revista.cafr.ro/temp/Article_9591.pdf
|
| _version_ |
1724996285966057472 |