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What is Corporate Governance Impact on Key Management Compensation Disclosure about?

This document discusses a study analyzing the impact of corporate governance structure and audit quality on the extent of disclosure of key management compensation in financial statements. The study finds that family-controlled companies and those not part of a business group significantly influence greater disclosure of mandatory information on management compensation in financial statements. The study also finds that audit committee effectiveness significantly influences better disclosure of financial inf

Author

Denie Purwanti

Language

EN