期刊刊名：南台學報 　 卷期：38卷4期

篇名出版日期：2013年12月1日

作者：林靖中,陳碧雲,詹司如,Ching-Chung Lin, Mega Okfiyati Lim, Shih-Ju Chan

語言：English

關鍵字：Corporate Governance, Disclosure, Indonesia, Transparency,公司治理,資訊揭露,印尼,透明度

被點閱次數：2次

閱讀時間：4sec

摘要：
The issue of transparency and disclosure is one of the key factors for corporate governance. This study investigates the practices of transparency and disclosure in Indonesia, which has the fourth largest population in the world. Using data from the 100 largest Indonesian companies from 2007 to 2010, the measures of transparency and disclosure proposed by the Standard & Poor’s (S&P) and the methodology of regression, this study finds that the 100 largest Indonesian firms disclosed 76.9% of the 110 S&P information attributes, which is higher than the percentages obtained in previous studies. The level of transparency and disclosure following the 2008 financial crisis is significantly higher than in the pre-crisis period. In addition, this study shows that debt ratio, market capitalization, and the dividend payout ratio have significant effects on the level of information disclosure.

　　　　　[全文下載]