THE EFFECT OF FAMILY CONTROL ON THE ACCOUNTING QUALITY: EVIDENCE FROM INDONESIAN COMPANIES
| Main Author: | Yie Ke, Feliana |
|---|---|
| Format: | Proceeding PeerReviewed application/pdf |
| Terbitan: |
, 2011
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| Subjects: | |
| Online Access: |
http://repository.ubaya.ac.id/24059/7/Yie%20ke_The%20Effect%20of%20Family_Abstract.pdf http://repository.ubaya.ac.id/24059/1/HR%2D03.pdf http://repository.ubaya.ac.id/24059/ |
Daftar Isi:
- This study examines the effect of family control on the accounting quality. Indonesia provides unique evidence due to concentrate of ownership, dominance family firms, and low accounting quality. This study finds that family control has a non-linier relation to the accounting quality. When the family control is low, the entrenchment effect is more dominant than the alignment effect to the accounting quality. However, when the family control is high, the alignment effect is more dominant than the entrenchment effect.