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

Business and Economic Horizons Pub Date : 2018-01-01 DOI:10.15208/BEH.2018.25

Edy Suprianto, D. Setiawan

引用次数: 8

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.

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家族控制对印尼盈余管理与未来绩效关系的影响

本研究试图检验家族控制是否对盈余管理与未来绩效的关系有影响。我们还将评估审计师是否在家族企业中发挥重要作用。本研究的总样本涵盖了918个公司年的观察。我们认为家族企业的未来绩效均值优于非家族企业。我们还表明，印度尼西亚的应计盈余管理更多的是机会主义，而不是效率。最后，家族企业选择规模较大的审计公司对未来绩效有正向影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Business and Economic Horizons ECONOMICS-

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期刊介绍： The Business and Economic Horizons (BEH) is an international peer-reviewed journal that publishes high quality theoretical, empirical, and review papers covering the broad spectrum of research in areas of economics, business, management, and finance. The journal aim is to bridge the gap between the theory and the observed data in these constantly developing domains. BEH Editorial Board welcomes the high-quality original research articles and review papers that verify the well-grounded and the emerging theories by employing the econometric, statistical methods or other relevant empirical methods in theoretical and applied economic analysis. BEH does not discriminate articles utilizing the non-mainstream approaches such as experimental research, institutional analysis, other variations of heterodox and developmental economic studies. Therefore, the submissions in any field of micro- and macroeconomics, business ethics, economic policy or finance are appropriate for this journal. We hope, the provided contributions will help to understand the contemporary challenges faced by the private and public sector and will establish an international forum of empirical research.