Forthcoming articles

 


International Journal of Governance and Financial Intermediation

 

These articles have been peer-reviewed and accepted for publication in IJGFI, but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

 

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International Journal of Governance and Financial Intermediation (2 papers in press)

 

Regular Issues

 

  • FEMALE ON THE BOARD OF DIRECTORS AND CORPORATE TAX AGGRESSIVENESS IN INDONESIA: AN EMPIRICAL ANALYSIS   Order a copy of this article
    by Nurul Herawati, Rahmawati Rahmawati, Dian Indudewi, Marita Kusuma Wardani, Barkah Susanto 
    Abstract: This study aims to examine the impact of female's presence on the board of directors on corporate tax aggressiveness. The sample is manufacturing companies and trade, service & investment companies listed on the Indonesia Stock Exchange over the 20132015 period. Listed companies in Indonesia follow a two-tier board structure consisting of the board of directors and the board of commissioners. This research focuses on the presence female on the board of directors as the management functions of the company. Sampling technique using purposive sampling. Based on a sample of 120 companies (360 company-year observations), our multiple regression results show that a negative and statistically significant association between the presence of female on the board of directors and tax aggressiveness. This result support previous empirical evidence conducted in Western countries such as Adams and Ferreira (2009); Lanis et al. (2015); Richardson et al. (2016). This finding suggests that the presence of female directors on the board of directors is effective in their tax reporting compliance.
    Keywords: Gender; Corporate Tax Aggressiveness; Board of Directors; Corporate Governance; Effective Tax Rates.

  • Market Reaction to Stock Dividend Announcement   Order a copy of this article
    by Sulaeman Rahman Nidar, Muhammad Maraya 
    Abstract: The purpose of this study is to determine the return of the reaction of the announcement of stock dividend. This study using event study approach, where the observation of the abnormal return during the event period, which is seven days prior to the announcement of up to 7 days after the announcement. The method used is quantitative method. Hypothesis testing is used to see the significance of abnormal return values occurring in the event by comparing t arithmetic with t-table and test independent sample t-test to determine differences in the value of abnormal return of some subsample. The results of this study indicate that (1) there is no positive abnormal return significantly to the announcement of stock dividend around the event period, (2) there is no average abnormal return is greater in companies issuing initial stock dividend compared to companies that issue stock dividend subsequent, and (3) there is no average abnormal return is greater in companies with issuing stock dividend ratio is high compared to the company that issued the stock dividend ratio is low.
    Keywords: Keywords: Stock Dividend; Initial Stock Dividend ; Stock Dividend Subsequent; High Stock Dividend; Low Stock Dividend; Abnormal Return.