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

Edy Suprianto and Doddy Setiawan

Business and Economic Horizons (BEH), 2018, vol. 14, issue 2, 342-354

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.

Keywords: Accrual-based earning management; future performance; family firms (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:pdc:jrnbeh:v:14:y:2018:i:2:p:342-354

DOI: 10.15208/beh.2018.25

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