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Etikawati, Agnes Indar

Astuti, Ratri Sunar

Madyaningrum, Monica Eviandaru

A Qualitative Study to Explore the Construct of

Communication Skills in Middle Childhood

Kusnadi, Christian Darren

Sampurno, Silverio Raden Lilik Aji

Pencak silat pada masa pendudukan jepang di daerah Yogyakarta tahun 1942-1945

Rosiandani, Ni Luh Putu

Upaya Merawat Bumi Melalui Cerita Anak

Karsana, Yusef Widya

Rahmawati, Rahmawati

Djuminah, Djuminah

Probohudono, Agung Nur

9/3/22, 8:15 PM Family CEO and earnings management in Indonesia: does separation of control right and cash flow right moderate the result? …
https://www.inderscienceonline.com/doi/10.1504/IJEPEE.2022.124659 1/3
Home 🡲 International Journal of Economic Policy in Emerging Economies 🡲 Vol. 16, No. 1
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Family CEO and earnings management in
Indonesia: does separation of control right and
cash flow right moderate the result?
Yusef Widya Karsana, Rahmawati, Djuminah and Agung Nur Probohudono
Published Online: June 30, 2022 • pp 84-106
Abstract
This paper aims to examine the influence of family CEOs on earnings management. Further,
this research was also performed to find out whether the separation of control rights and
cash flow rights moderates the tendency of family CEO to perform earnings management.
This study utilised a quantitative approach and explored 597 firm year observations from
public non-financial companies listed on the Indonesian Stock Exchange from 2013 through
2017. The analysis used panel data regression analysis. The results showed that family CEOs
have a greater tendency to perform earnings management compared to non-family CEOs.
The trend of family CEO performing earnings management is higher in firms with higher
separation of control rights and cash flow rights.
Keywords
family chief executive officer, FCEO, chief executive officer, CEO, earnings management,
control right, cash flow rights, CFRs, Indonesia
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9/3/22, 8:15 PM Family CEO and earnings management in Indonesia: does separation of control right and cash flow right moderate the result? …
https://www.inderscienceonline.com/doi/10.1504/IJEPEE.2022.124659 2/3
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9/3/22, 8:15 PM Family CEO and earnings management in Indonesia: does separation of control right and cash flow right moderate the result? …
https://www.inderscienceonline.com/doi/10.1504/IJEPEE.2022.124659 3/3


Family CEO and earnings management in Indonesia: does separation of control right and cash flow right moderate the result?

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A Qualitative Study to Explore the Construct of Communication Skills in Middle Childhood

Pencak silat pada masa pendudukan jepang di daerah Yogyakarta tahun 1942-1945

Upaya Merawat Bumi Melalui Cerita Anak

Family CEO and earnings management in Indonesia: does separation of control right and cash flow right moderate the result?

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