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Tarmizi Achmad holds a Ph.D. from the University of Western Australia. His thesis was titled, “
Corpo-rate Governance of Family Firms and Voluntary Disclosure: The Case of Indonesian Manufacturing Firms.” He is affiliated to Universitas Diponegoro, Semarang, Indonesia.
Rusmin is affiliated to the Business Department of Curtin University of Technology in Australia. He has
published in many journals, such as African Journal of Business Management, The Journal of Contemporary