Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia

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Board composition and corporate social responsibility in an emerging market (2016, background): “Larger companies would prefer to disclose more information (Siregar and Utama, 2008; Archambault and Archambault, 2003; Watson et al., 2002).”
The influence of board independence, competency and ownership on earnings management in Malaysia (2009, background): “In addition, Chtourou et al. (2001), Park and Shin (2004), Agrawal and Chadha (2005), and Siregar and Utama (2008) also do not find any relationship between board’s independence and earnings management.”
Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress (2015, background): “Similarly, a study from Balsam, Bartov, & Marquardt (2002) and Siregar & Utama (2008) claimed that lenders have more access to relevant and timely information that enable them to detect earnings management done by unethical managers.”
Corporate Governance and Earnings Management: A Meta‐Analysis (2009, background): “While Rajgopal, Venkatachalam, and Jiambalvo, (2002) and Jiraporn and Gleason (2007) suggest institutional investors serve as monitors, mitigating earnings management behavior, others find no relation between institutional investors and earnings management (e.g. Siregar and Utama, 2008).”