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Dhana
Published by PT Anagata Sembagi Education
ISSN : -     EISSN : 30470803     DOI : https://doi.org/10.62872/b0t6h516
Core Subject : Economy,
Economics, Econometrics & Finance
The journal publishes original articles on current issues and internationally occurring trends in Financial Reporting, Tax Compliance, Cost Analysis, Internal Control, Financial Accounting, Management Accounting, Taxation, Auditing, Financial Consulting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 63 Documents
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Tax Avoidance, Corporate Governance, and Financial Reporting Quality: Evidence from Emerging Markets Firgo Candra
Dhana Vol. 3 No. 3 (2026): DHANA - SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/6x179g45

Abstract

Tax avoidance imposes substantial fiscal costs on emerging economies, and corporate governance is conventionally viewed as a primary internal constraint on aggressive tax planning. Yet the empirical relationship between governance and tax avoidance in emerging markets is considerably more complex and context-dependent than this conventional view suggests. This article synthesizes recent cross-country evidence on how board characteristics, ownership structure, financial reporting quality, and country-level institutions jointly shape corporate tax avoidance in emerging economies. Using a systematic thematic review of studies published between 2019 and 2026 spanning Pakistan, Mexico, Iran, Morocco, Jordan, Indonesia, Malaysia, Nigeria, Egypt, China, Greece, and South Africa, the analysis finds that board independence and board size generally reduce tax avoidance, but these effects disappear entirely in some institutional contexts, most notably Greece. Ownership structure shows an even more divided pattern: family and concentrated ownership are associated with greater tax avoidance in several markets, consistent with private-benefit expropriation rather than effective monitoring, while state ownership curbs avoidance where reputational and political accountability incentives are salient. Financial reporting quality and audit quality consistently moderate governance's effectiveness, and country-level institutional quality independently reduces tax avoidance across a broad cross-country sample. The synthesis concludes that corporate governance's capacity to constrain tax avoidance in emerging markets is conditional on institutional enforcement strength and ownership concentration, such that identical governance structures can produce opposite effects depending on the surrounding institutional environment
Environmental, Social, and Governance Disclosure and Firm Value: The Moderating Role of Corporate Governance Diya Natanegara
Dhana Vol. 3 No. 3 (2026): DHANA - SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/fcphq854

Abstract

Environmental, social, and governance (ESG) disclosure has become a near-universal feature of corporate reporting, yet the empirical literature remains divided on whether that disclosure translates into higher firm value or whether its value-relevance depends on the governance infrastructure surrounding it. This article systematically reviews cross-country evidence on the direct relationship between ESG disclosure and firm value and on the moderating role corporate governance plays in that relationship. Using a thematic synthesis of studies published between 2017 and 2026 spanning developed markets, the Middle East, and Southeast Asia, the analysis finds that while a majority of studies report a positive direct association between ESG disclosure and firm value, a substantial minority report null or even negative direct effects, particularly in Indonesian samples. Corporate governance mechanisms, most consistently board independence, audit committee activity, and audit quality, moderate this relationship far more consistently than the direct effect holds on its own, in some studies producing a positive governance-conditioned effect even where the unconditional direct effect is negative. Ownership structure introduces a further layer of contingency, with promoter and concentrated ownership strengthening the ESG-value link while diffuse institutional ownership can weaken it. The synthesis concludes that governance quality, rather than ESG disclosure volume alone, is the more reliable predictor of whether ESG reporting is rewarded by capital markets, with direct implications for how firms should sequence ESG and governance investment.
Corporate Governance, Earnings Management, and Financial Reporting Quality: Evidence from Indonesian Public Companies Prima Rifnu Mumpuni
Dhana Vol. 3 No. 3 (2026): DHANA - SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/dajafh88

Abstract

Earnings management, typically measured through discretionary accruals, is widely understood to degrade the quality of financial reporting, and corporate governance mechanisms are conventionally viewed as the primary internal constraint on such behavior. This article synthesizes recent Indonesian empirical evidence on whether, and through which specific mechanisms, corporate governance actually constrains earnings management and improves financial reporting quality in Indonesian public companies. Using a systematic thematic review of studies published between 2017 and 2026, the analysis finds that evidence on individual board-level mechanisms, board independence and audit committee activity, is sharply divided, with roughly half of the reviewed studies reporting a significant constraining effect and the remainder finding no significant relationship. By contrast, institutional ownership and composite governance indices show far more consistent negative associations with earnings management across studies. The review further finds that corporate governance operates not only as a direct constraint but also as a moderator and mediator linking earnings management, fair value measurement, IFRS adoption, and sustainability reporting to reporting quality outcomes, with weak governance shown to amplify the earnings-management risk introduced by measurement discretion and managerial ability. The synthesis concludes that governance's effectiveness in the Indonesian context is mechanism-specific rather than uniform, and that policy and firm-level reform should prioritize institutional ownership and composite governance quality over reliance on any single board-level structure.

Page 7 of 7 | Total Record : 63

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