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Corporate governance, tax avoidance and earnings management: family CEO vs non-family CEO managed companies in Indonesia
Cogent business & management, 2024-12, Vol.11 (1)
[Peer Reviewed Journal]
EISSN: 2331-1975 ;DOI: 10.1080/23311975.2024.2312972
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Title:
Corporate governance, tax avoidance and earnings management: family CEO vs non-family CEO managed companies in Indonesia
Author:
Iskandar Itan
;
Zamri Ahmad
;
Jaslin Setiana
;
Handoko Karjantoro
Subjects:
Corporate governance
;
earnings management
;
family CEO
;
family companies
;
non-family CEO
;
tax avoidance
Is Part Of:
Cogent business & management, 2024-12, Vol.11 (1)
Description:
AbstractThe study explores the impact of family versus non-family CEO management in Indonesian family companies on Corporate Governance (CG), Earnings Management (EM), and Tax Avoidance (TA). It examines if family-managed firms are more prone to EM than those with non-family CEOs, and considers TA as a mediator in the CG-EM relationship. This research is significant for understanding the dynamics of CG, EM, and TA within the unique context of Indonesian family businesses. It analyses how the leadership style of family CEOs, as opposed to non-family CEOs, influences these aspects. Based on the sample of the 117 family companies from 2018 to 2021, it has been found that tax avoidance partially mediates the relationship between corporate governance and earnings management in the full sample, family companies managed by family CEOs and family companies managed by non-family CEOs. Further, the results reveal that non-family CEO managed companies tend to exhibit lower levels of EM compared to those led by family CEOs. These findings contribute to the understanding of the dynamics of CG, EM and TA, and the leadership styles of family versus non-family CEOs. They also provide practical insights for policymakers and business practitioners in Indonesia, emphasizing the unique challenges and opportunities in family-run enterprises.
Publisher:
Taylor & Francis Group
Language:
English
Identifier:
EISSN: 2331-1975
DOI: 10.1080/23311975.2024.2312972
Source:
Taylor & Francis Open Access
ROAD: Directory of Open Access Scholarly Resources
ProQuest Central
DOAJ Directory of Open Access Journals
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