Ownership Structure and Earnings Management

Acc. Fin. Review 4 (2) 38 – 42 (2019)

5 Pages Posted: 10 Sep 2019

Date Written: July 10, 2019

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.

Keywords: Earnings Management; Ownership Structure; Institutional Ownership; Controlling Ownership; Foreign Ownership

JEL Classification: G40, G41, G49

Suggested Citation

Alexander, Nico, Ownership Structure and Earnings Management (July 10, 2019). Acc. Fin. Review 4 (2) 38 – 42 (2019), Available at SSRN: https://ssrn.com/abstract=3438233

Nico Alexander (Contact Author)

Trisakti School of Management ( email )

Jakarta
Indonesia

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