Real Earnings Management in Family Firm

被引：0
|
作者：
Suprianto, Edy [1 ]
机构：
[1] Univ Islam Sultan Agung, Semarang, Indonesia
来源：
ADVANCES IN INTELLIGENT NETWORKING AND COLLABORATIVE SYSTEMS, INCOS-2022 | 2022年 / 527卷
关键词：
Real earning management; Family ownership; Family director; a board of commissioner; Generation control; SOCIOEMOTIONAL WEALTH; OWNERSHIP; PROTECTION;
D O I：
10.1007/978-3-031-14627-5_27
中图分类号：
TP18 [人工智能理论];
学科分类号：
081104 ; 0812 ; 0835 ; 1405 ;
摘要：
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.
引用
收藏
页码：274 / 282
页数：9
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