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Ownership Structure and Earnings Management

Author

Listed:
  • Nico Alexander

    (Trisakti School of Management, Kyai tapa No. 20, 11440, Jakarta, Indonesia Author-2-Name: Author-2-Workplace-Name: Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:)

Abstract

Objective - The purpose of this research is to analyze the effect of ownership structure toward earnings management. Methodology/Technique - The population of this research consist of manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2014 to 2016. This research uses 3 recent years and adds variables that have not been used in prior research. The sample of this research is chosen using a purposive sampling method. Finding - The hypothesis is tested by multiple regressions using an Eviews program to investigate the influence between each independent variable to earnings management. Novelty - The hypothesis is tested by multiple regressions using an Eviews program to investigate the influence between each independent variable to earnings management. Type of Paper - Empirical

Suggested Citation

  • Nico Alexander, 2019. "Ownership Structure and Earnings Management," GATR Journals afr172, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:afr172
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    References listed on IDEAS

    as
    1. Chenchuramaiah T. Bathala & Kenneth P. Moon & Ramesh P. Rao, 1994. "Managerial Ownership, Debt Policy, and the Impact of Institutional Holdings: An Agency Perspective," Financial Management, Financial Management Association, vol. 23(3), Fall.
    2. Bao, Shuji Rosey & Lewellyn, Krista B., 2017. "Ownership structure and earnings management in emerging markets—An institutionalized agency perspective," International Business Review, Elsevier, vol. 26(5), pages 828-838.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Rizky Eriandani & Kashan Pirzada & Melly Karina Kurniawan, 2020. "The role of auditor characteristics: earnings management and audit committee effectiveness," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 3242-3252, June.

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    More about this item

    Keywords

    Earnings Management; Ownership Structure; Institutional Ownership; Controlling Ownership; Foreign Ownership.;
    All these keywords.

    JEL classification:

    • G40 - Financial Economics - - Behavioral Finance - - - General
    • G41 - Financial Economics - - Behavioral Finance - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making in Financial Markets

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