The Effect Of Family Control On The Accounting Quality: Evidence From Indonesian Companies

Feliana, Yie Ke (2011) The Effect Of Family Control On The Accounting Quality: Evidence From Indonesian Companies. In: International Conference: Political Economy of Trade Liberalization in Developing East Asia-Sustainability, Governance, and the role of Small Business, 24-25 November 2011, Universitas Brawijaya, Malang.

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Abstract

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.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Yie Ke Feliana 3193
Date Deposited: 23 Apr 2015 05:21
Last Modified: 24 Mar 2021 15:02
URI: http://repository.ubaya.ac.id/id/eprint/24059

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