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Volume 14
Issue 2
Online publication date 2018-02-22
Title Impact of family control on the relationship between earning management and future performance in Indonesia
Author Edy Suprianto, Doddy Setiawan
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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Keywords Accrual-based earning management, future performance, family firms
Pages 342-354
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