The Effect of the Proportion of the Board of Commissioners, Audit Committee, Asymmetric Information and Company Size on Earnings Management Practices

The objective of this study was to empirically determine whether there is a correlation between the proportion of the board of commissioners, audit committee, information asymmetry, and company size with earnings management in the consumer goods manufacturing companies sector listed on the Indonesia Stock Exchange during the years 2010-2012. The study aims to clarify any potential links between the identified variables. Data was extracted from the financial statements of each sample company, which were publicly available on the websites www.idx.co.id and ICMD. The study employed purposive sampling, gathering data from 15 companies over a period of three years, resulting in a total of 45 observations. The independent variables include the proportion of the board of commissioners, audit committee, information asymmetry, and company size, while earnings management serves as the dependent variable. The findings from our study utilizing panel data and regression models demonstrate that neither the proportion of the board of commissioners, audit committee, information asymmetry, nor company size have any impact on earnings management either partially or concurrently.

اردو افسانہ اور آزادی اظہار کے مسائل

Urdu Short Stories and Freedom of Expression Freedom of expression is the main theme of this thesis which has been tried to be explored in its various forms in Urdu short stories. First chapter discusses definitions, ancient, modern and Islamic concepts of freedom of expression and limitations. A historical overview of freedom of expression along with restrictions imposed in various ages has been taken into account. People who lost their lives in their struggle for freedom of expression have also been discussed in this chapter. This chapter also includes discussion on Russian literature and banned works. Third chapter encompasses freedom of expression, restriction imposed by the state and Urdu short stories starting from Prem Chand and 'Angary' and continues with a discussion on works by progressive movement. During the army rules short story writers, playwrights, poets and authors were detained and exiled. Their jobs were terminated and they were imprisoned on different charges. Religious, gender, psychological and sexual issues and autonomy of opinion is the theme of fourth chapter. Though religion is the ultimate reality but the followers of religion create hindrances in the way of expressing feelings by imposing self-created restrictions. This issue has been discussed along with Pakistani society which is a male dominated society where emergence of such issues is an ancient concept. It was a matter of great concern for researcher to include a discussion on sexual and psychological issue to understand them and discuss ways and means of expressing such feelings in short stories. Fifth chapter discusses differences emerged from class-based society of sub-continent, feudalism, capitalism which resulted in confrontation between landowner and tenants, industrialists and workers. Restrictions surfaced from such issues were highlighted in short stories which make a part of discussion in this thesis. Last chapter presents a comprehensive analysis of freedom of expression in Urdu short stories.