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

Abstract: This study attempts to examine whether the family control has an impact on the relationship between earnings management and future performance. We also assess whether the auditor has the important role in family owned firms. The total sample in this study has covered 918 firms. 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: Consumer/Household; Economics (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:ags:pdcbeh:285176

DOI: 10.22004/ag.econ.285176

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