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The impact of agency problem on earning predictability in family firms: The mediating role of earning management
ISSN: 2981 - 1015
Publisher: author
The impact of agency problem on earning predictability in family firms: The mediating role of earning management
Indexed in
Business and Management
ARTICLE-FACTOR
1.3
Article Basics Score: 2
Article Transparency Score: 3
Article Operation Score: 3
Article Articles Score: 2
Article Accessibility Score: 2
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International Category Code (ICC):
ICC-0502
Publisher: Shandiz Institute Of Higher Education
International Journal Address (IAA):
IAA.ZONE/2981405961015
eISSN
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2981 - 1015
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Abstract
Earnings quality based on corporate ownership structure is one of the issues that has received less attention by researchers. However, some ownership structures, such as family ownership, have different quantitative and qualitative characteristics than other firms. One of these features is the agency problem, which is the focus of family-related research. on the other hand, earnings management may also be considered a means of agency problems. Therefore, this study examines the relationship between agency problem and earnings predictive power as one of the aspects of earnings quality with emphasis on the mediating role of earnings management in family firms. Accordingly, 340 observations related to family firms during 2012 to 2021 were analyzed. The results showed that agency problem had a positive and negative effect on earnings management and earnings predictability, respectively. The results also indicate the full mediating effect ...
