The Interaction Effect of Institutional Ownership and Firm Size on the Relationship between Managerial Ownership and Earnings Management

被引：0

作者：

Ratnawati, Vince ^{[1
]}

Hamid, Mohamad Ali Abdul ^{[2
]}

Popoola, Oluwatoyin Muse Johnson ^{[3
]}

机构：

[1] Univ Riau, Fac Econ, Dept Accounting, Kota Pekanbaru, Riau, Indonesia

[2] Univ Sharjah, Coll Business Adm, Dept Accounting, Sharjah, U Arab Emirates

[3] Univ Utara Malaysia, Tunku Puteri Intan Safinaz Sch Accountancy, Changlun, Malaysia

来源：

PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ACCOUNTING STUDIES (ICAS) 2016 | 2016年

关键词：

Managerial Ownership; Institutional Ownership; Firm Size; Earnings Management; Listed Manufacturing Companies; Developing Country;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Prior studies examine the influence of institutional ownership and managerial ownership on earnings management with conflicting results. This research investigates the inconsistent results with a developed framework through the interaction effect of institutional ownership and firm size on the relationship between managerial ownership and earnings management. The study carries out a test using a sample of 115 manufacturing companies listed on Indonesian Stock Exchange from 2008 to 2012. The least square regression analysis serves as statistical analysis tool of the study. The study shows that managerial ownership affects earnings management practices. Institutional ownership and firm size moderate the relationship between managerial ownership and earnings management. The presence of institutional ownership possesses the likelihood of a reduction in the practice of earnings management.

引用

页码：177 / 183

页数：7

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