Impact of family control on the relationship between earning management and future performance in Indonesia

• Autorzy: Suprianto Edy , Setiawan Doddy
• Języki publikacji: EN

Abstrakty

EN

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

EN

Accrual-based earning management; future performance; family firms

• Wydawca: Prague Development Center, Czech Republic
• Czasopismo: Business and Economic Horizons
• Rocznik: 2018
• Tom: Volume 14
• Numer: Issue 2
• Strony: 342-354

Daty

wydano

2018-02-22

Twórcy

autor

Suprianto Edy

• Faculty of Economics, Sultan Agung Islamic University, Indonesia

autor

Setiawan Doddy

• Faculty of Economics and Business, Sebelas Maret University, Indonesia

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