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Tytuł artykułu
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Abstrakty
This study attempts to examine whether the family control has an impact on the relationship between earnings management and future performance. We also will assess whether the auditor has the important role in family firms. The total sample in this study has covered 918 firm-years or observations. We suggest that the average value of the future performance of family-based firms is better than the one of non-family firms. We also show that accrual earnings management in Indonesia is more opportunistic than efficiency. Finally, bigger auditor firms which selected by family firms have the positive effect on future performance.
Słowa kluczowe
Czasopismo
Rocznik
Tom
Numer
Strony
342-354
Opis fizyczny
Daty
wydano
2018-02-22
Twórcy
autor
- Faculty of Economics, Sultan Agung Islamic University, Indonesia
autor
- Faculty of Economics and Business, Sebelas Maret University, Indonesia
Bibliografia
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- Bouzgarrou, H., & Navatte, P. (2013). International review of financial analysis ownership structure and acquirers performance: family vs non-family firms. International Review of Financial Analysis, 27, 123-134.
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Typ dokumentu
Bibliografia
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