Real Earnings Management in Family Firm

Suprianto E.

Abstract

The purpose of this paper is to examine the effect of family control on real earnings management in family firm based on socio-emotional wealth (SEW) theory. The samples in this study were all non-financial industries listed on the Indonesian stock exchange from 2009 to 2017. The data used in this study were 1,036 observations in Indonesia. We concluded that family control (family ownership, family directors and board of commissioners) and generation control negatively affect on real earnings management.

Journal
Lecture Notes in Networks and Systems
Page Range
274-282
Publication date
2022
Total citations
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