Cover Image

Development of tunneling detection model: a new corporate performance improvement

Tunneling through related party transactions is one of the most challenging aspects in corporate governance. In addition, the impact of tunneling activities may affect to corporate governance’s performance in most of Asian countries. Yet, studies on the effectiveness of corporate governance in relat...

Full description

Saved in:
Bibliographic Details
Main Authors: Sari, Ratna Candra, Fatimah, P.L. Rika, Djajadikerta, Hadrian Geri
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2016
Online Access:http://journalarticle.ukm.my/10821/1/11369-48602-1-PB.pdf
http://journalarticle.ukm.my/10821/
http://ejournal.ukm.my/pengurusan/issue/view/883
Tags: Add Tag
No Tags, Be the first to tag this record!
id my-ukm.journal.10821
record_format eprints
spelling my-ukm.journal.108212017-10-11T08:20:13Z http://journalarticle.ukm.my/10821/ Development of tunneling detection model: a new corporate performance improvement Sari, Ratna Candra Fatimah, P.L. Rika Djajadikerta, Hadrian Geri Tunneling through related party transactions is one of the most challenging aspects in corporate governance. In addition, the impact of tunneling activities may affect to corporate governance’s performance in most of Asian countries. Yet, studies on the effectiveness of corporate governance in relation to tunneling are still limited and the results have been inconclusive. This study tries to develop a detection model to distinguish related party transactions that can be categorised as tunneling activities. Furthermore, this study also examines whether corporate governance mechanisms can explain the tunneling activities. The main findings of this study suggest that companies, in Indonesian listed companies, with concentrated ownerships have a greater tendency to conduct tunneling transactions compared to companies with dispersed ownerships, and the overall corporate governance mechanisms implemented by the companies could not be used as predictors for tunneling behaviour. Penerbit Universiti Kebangsaan Malaysia 2016 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/10821/1/11369-48602-1-PB.pdf Sari, Ratna Candra and Fatimah, P.L. Rika and Djajadikerta, Hadrian Geri (2016) Development of tunneling detection model: a new corporate performance improvement. Jurnal Pengurusan, 48 . pp. 33-46. ISSN 0127-2713 http://ejournal.ukm.my/pengurusan/issue/view/883
institution Universiti Kebangsaan Malaysia
building Perpustakaan Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description Tunneling through related party transactions is one of the most challenging aspects in corporate governance. In addition, the impact of tunneling activities may affect to corporate governance’s performance in most of Asian countries. Yet, studies on the effectiveness of corporate governance in relation to tunneling are still limited and the results have been inconclusive. This study tries to develop a detection model to distinguish related party transactions that can be categorised as tunneling activities. Furthermore, this study also examines whether corporate governance mechanisms can explain the tunneling activities. The main findings of this study suggest that companies, in Indonesian listed companies, with concentrated ownerships have a greater tendency to conduct tunneling transactions compared to companies with dispersed ownerships, and the overall corporate governance mechanisms implemented by the companies could not be used as predictors for tunneling behaviour.
format Article
author Sari, Ratna Candra
Fatimah, P.L. Rika
Djajadikerta, Hadrian Geri
spellingShingle Sari, Ratna Candra
Fatimah, P.L. Rika
Djajadikerta, Hadrian Geri
Development of tunneling detection model: a new corporate performance improvement
author_facet Sari, Ratna Candra
Fatimah, P.L. Rika
Djajadikerta, Hadrian Geri
author_sort Sari, Ratna Candra
title Development of tunneling detection model: a new corporate performance improvement
title_short Development of tunneling detection model: a new corporate performance improvement
title_full Development of tunneling detection model: a new corporate performance improvement
title_fullStr Development of tunneling detection model: a new corporate performance improvement
title_full_unstemmed Development of tunneling detection model: a new corporate performance improvement
title_sort development of tunneling detection model: a new corporate performance improvement
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2016
url http://journalarticle.ukm.my/10821/1/11369-48602-1-PB.pdf
http://journalarticle.ukm.my/10821/
http://ejournal.ukm.my/pengurusan/issue/view/883
_version_ 1643738265001394176
score 13.211869

Similar Items