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  1. 1 Business and Economic Horizons

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  1. 1 Setiawan D.

  2. 1 Suprianto E.

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  1. 1 2018

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

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Suprianto E., Setiawan D.
Business and Economic Horizons
|
2018
|
vol. Volume 14
|
issue Issue 2
342-354
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.
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