Impact of family control on the relationship between earning management and future performance in Indonesia
Journal Title: Business and Economic Horizons - Year 2018, Vol 14, Issue 2
Abstract
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.
Authors and Affiliations
Edy Suprianto, Doddy Setiawan
Keywords
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- EP ID EP442312
- DOI 10.15208/beh.2018.25
- Views 92
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