T2 932010003 Daftar Pustaka
DAFTAR PUSTAKA
Anderson, R., S. Mansi, and D. Reeb 2003, Founding family
ownership and the agency cost of debt. Journal of
Financial Economics, 68: 263–285
Anderson, R. C., Reeb, D. M. 2003a. Founding-family ownership
and firm performance: Evidence from the S&P 500. The
Journal of Finance, 58(3), 1301-1327.
Anderson,
R.C.,
balancing
Reeb,
family
D.M..
2004.
influence
in
Board
S&P
composition:
500
firms.
Administrative Science Quarterly, 49, 209-237.
Barclay M., and C. Holderness, 1989. Private benefits from
control
of
public
corporations.
Journal of
Financial
Economics, 25: 371–396.
Barth, E., T. Gulbrandsen, dan P. Schone, 2003. Family
ownership
and
productivity:
The
role
of
ownermanagement. Working paper, Institute for Social
Research, Oslo, Norway.
Burkart,
M.,
D.
Gromb,
and
F.
Panunzi,
1997.
Large
shareholders, monitoring, and the value of the firm.
Quarterly Journal of Economics, 112: 693–728.
Burkart, M., Panunzi, F., Shleifer, A. 2003. Family firms. Journal
of Finance 58, 2167-2210.
Boediono.SB. Gideon. 2005. “Kualitas Laba: Studi Pengaruh
Mekanisme Corporate Governance dan Dampak
Manajemen Laba Dengan Menggunakan Analisis Jalur”.
Simposium Nasional Akuntansi VIII Solo.
Chami, Ralph, 1999. Whats different about family business?.
Working
paper,
University
of
Notre
Dame
and
the
International
Monetary
Fund.
Computer
World,
1992,
February 17, 67-69.
Claessens, S., Djankov, S., Lang, L. 2000. The separation of
ownership and control in East Asian corporations.
Journal of Financial Economics, 58(1-2): 81-112.
DeAngelo, H., DeAngelo, L. 2000. Controlling stockholders and
the disciplinary role of corporate payout policy: A study of
the Times Mirror Company. Journal of Financial Economics,
54, 153-207.
Dechow, P., R. Sloan, A. Sweeney, 1995. Detecting earnings
management. The Accounting Review 70, 193-225.
Faccio, M., L. Lang, and L. Young, 2001. Dividends and
expropriation. American EconomicReview, 91: 54–78.
Fan, J., Wong, T.J. 2002. Corporate ownership structure and
the informativeness of accounting earnings in East Asia.
Journal of Accounting and Economics, 33, 401-425.
Gerald J. Lobo, and Jian Zhou. 2001. Disclosure quality and
earnings management. Asia-Pacific Journal of Accounting
and Economics V8 (1): 1-20.
Halim, Julia, Carmel Meiden, dan Rudolf Lumban Tobing. 2005.
“Pengaruh Manajemen Laba pada Tingkat Pengungkapan
Laporan Keuangan pada Perusahaan Manufaktur yang
Termasuk dalam Indeks LQ-45”. Simposium Nasional
Akuntansi 8. Solo.
Harijono, Tanewski, G.A.. 2009. Does Legal Transplantation
Work? The Case of Indonesian Corporate Governance
Reforms. Journal of Indonesian Economics and Business, 27.
Jaggi, B., Leung, s., Gul, F.. 2009. Family control, board
independence and earnings management: Evidence based
on Hong Kong firms. Journal of Account Public Policy 28: 281300.
Jensen, M.C., Meckling, W. H. 1976. Theory of the firm:
managerial
behaviour,
agency
costs
and
ownership
structure, Journal of Financial Economics, 3, 305-360.
Jiraporn, P., DaDalt, J.P.. 2007. Does Founding Family Control
Affect Earnings Management? An Empirical Note. SSRN
Working Paper
Jones, J., 1991. Earnings management during import relief
investigations.
Journal
of
Accounting
Research
29
(Autumn), 193– 228.
Klein, A. 2002. Audit Committee, Board of Director
Characteristics, and Earnings Management. Journal of
Accounting and Economic., 32: 375-400.
La Porta, R., Lopez-de-Silanes, F., Shleifer, A. and Vishny, R.W.,
2000. Agency Problems and Dividend Policies around the
World. Journal of Finance, 55(1), 1-33.
Leuz, C., D. Nanda D. and Wysocki, P.D., 2003. Earnings
Management and Investor Protection: An International
Comparison. Journal of Financial Economics 69 (2003):
505–27.
Mengoli, S., Pazzaglia, F., Sapienza, E.. 2011. A Study of the
Earnings Quality of Family Firms. SSRN Working Paper.
Morck, R., D. Strangeland, and B. Yeung, 2000. Inherited wealth,
corporate control, and economic growth. In R. Morck (ed.),
Concentrated
Corporate Ownership:
319–369.
Chicago:
University of Chicago Press.
Pastoriza, D.,Arino, A. 2008. When Agents Become Stewards:
Introducing Learning in the Stewardship Theory. SSRN
Working Paper
Shleifer, A., dan R. Vishny 1997. A survey of corporate
governance. Journal of Finance, 52: 737–783.
Siregar, S.V., Utama, S.. 2006. Pengaruh Struktur Kepemilikan,
Ukuran Perusahaan, dan Praktek Corporate Governance,
terhadap Pengelolaan Laba (Earnings Management). Jurnal
Riset Akuntansi Indonesia, Vol. 9 (3) September: 307-326.
Wang, Dechun, 2006. Founding family ownership and earnings
quality. Journal of Accounting Research, 44: 619-656.
Anderson, R., S. Mansi, and D. Reeb 2003, Founding family
ownership and the agency cost of debt. Journal of
Financial Economics, 68: 263–285
Anderson, R. C., Reeb, D. M. 2003a. Founding-family ownership
and firm performance: Evidence from the S&P 500. The
Journal of Finance, 58(3), 1301-1327.
Anderson,
R.C.,
balancing
Reeb,
family
D.M..
2004.
influence
in
Board
S&P
composition:
500
firms.
Administrative Science Quarterly, 49, 209-237.
Barclay M., and C. Holderness, 1989. Private benefits from
control
of
public
corporations.
Journal of
Financial
Economics, 25: 371–396.
Barth, E., T. Gulbrandsen, dan P. Schone, 2003. Family
ownership
and
productivity:
The
role
of
ownermanagement. Working paper, Institute for Social
Research, Oslo, Norway.
Burkart,
M.,
D.
Gromb,
and
F.
Panunzi,
1997.
Large
shareholders, monitoring, and the value of the firm.
Quarterly Journal of Economics, 112: 693–728.
Burkart, M., Panunzi, F., Shleifer, A. 2003. Family firms. Journal
of Finance 58, 2167-2210.
Boediono.SB. Gideon. 2005. “Kualitas Laba: Studi Pengaruh
Mekanisme Corporate Governance dan Dampak
Manajemen Laba Dengan Menggunakan Analisis Jalur”.
Simposium Nasional Akuntansi VIII Solo.
Chami, Ralph, 1999. Whats different about family business?.
Working
paper,
University
of
Notre
Dame
and
the
International
Monetary
Fund.
Computer
World,
1992,
February 17, 67-69.
Claessens, S., Djankov, S., Lang, L. 2000. The separation of
ownership and control in East Asian corporations.
Journal of Financial Economics, 58(1-2): 81-112.
DeAngelo, H., DeAngelo, L. 2000. Controlling stockholders and
the disciplinary role of corporate payout policy: A study of
the Times Mirror Company. Journal of Financial Economics,
54, 153-207.
Dechow, P., R. Sloan, A. Sweeney, 1995. Detecting earnings
management. The Accounting Review 70, 193-225.
Faccio, M., L. Lang, and L. Young, 2001. Dividends and
expropriation. American EconomicReview, 91: 54–78.
Fan, J., Wong, T.J. 2002. Corporate ownership structure and
the informativeness of accounting earnings in East Asia.
Journal of Accounting and Economics, 33, 401-425.
Gerald J. Lobo, and Jian Zhou. 2001. Disclosure quality and
earnings management. Asia-Pacific Journal of Accounting
and Economics V8 (1): 1-20.
Halim, Julia, Carmel Meiden, dan Rudolf Lumban Tobing. 2005.
“Pengaruh Manajemen Laba pada Tingkat Pengungkapan
Laporan Keuangan pada Perusahaan Manufaktur yang
Termasuk dalam Indeks LQ-45”. Simposium Nasional
Akuntansi 8. Solo.
Harijono, Tanewski, G.A.. 2009. Does Legal Transplantation
Work? The Case of Indonesian Corporate Governance
Reforms. Journal of Indonesian Economics and Business, 27.
Jaggi, B., Leung, s., Gul, F.. 2009. Family control, board
independence and earnings management: Evidence based
on Hong Kong firms. Journal of Account Public Policy 28: 281300.
Jensen, M.C., Meckling, W. H. 1976. Theory of the firm:
managerial
behaviour,
agency
costs
and
ownership
structure, Journal of Financial Economics, 3, 305-360.
Jiraporn, P., DaDalt, J.P.. 2007. Does Founding Family Control
Affect Earnings Management? An Empirical Note. SSRN
Working Paper
Jones, J., 1991. Earnings management during import relief
investigations.
Journal
of
Accounting
Research
29
(Autumn), 193– 228.
Klein, A. 2002. Audit Committee, Board of Director
Characteristics, and Earnings Management. Journal of
Accounting and Economic., 32: 375-400.
La Porta, R., Lopez-de-Silanes, F., Shleifer, A. and Vishny, R.W.,
2000. Agency Problems and Dividend Policies around the
World. Journal of Finance, 55(1), 1-33.
Leuz, C., D. Nanda D. and Wysocki, P.D., 2003. Earnings
Management and Investor Protection: An International
Comparison. Journal of Financial Economics 69 (2003):
505–27.
Mengoli, S., Pazzaglia, F., Sapienza, E.. 2011. A Study of the
Earnings Quality of Family Firms. SSRN Working Paper.
Morck, R., D. Strangeland, and B. Yeung, 2000. Inherited wealth,
corporate control, and economic growth. In R. Morck (ed.),
Concentrated
Corporate Ownership:
319–369.
Chicago:
University of Chicago Press.
Pastoriza, D.,Arino, A. 2008. When Agents Become Stewards:
Introducing Learning in the Stewardship Theory. SSRN
Working Paper
Shleifer, A., dan R. Vishny 1997. A survey of corporate
governance. Journal of Finance, 52: 737–783.
Siregar, S.V., Utama, S.. 2006. Pengaruh Struktur Kepemilikan,
Ukuran Perusahaan, dan Praktek Corporate Governance,
terhadap Pengelolaan Laba (Earnings Management). Jurnal
Riset Akuntansi Indonesia, Vol. 9 (3) September: 307-326.
Wang, Dechun, 2006. Founding family ownership and earnings
quality. Journal of Accounting Research, 44: 619-656.