نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حسابداری، دانشگاه پیام نور، تهران، ایران.
2 دکتری حسابداری، گروه حسابداری، دانشگاه مازندران، بابلسر، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
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 of earnings management on the relationship between agency problem and earnings predictability in family firms. In other words, the agency problem both directly and indirectly through earnings managerial affects the earning predictability.
کلیدواژهها [English]
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