Earning Management and Family Firms: Analyzing Their Impact on Tax Avoidance through a Systematic Literature Review

Author(s)	Putri Meilanda, Mona Nur Adhillah, Mukhtaruddin Mukhtaruddin, Luk Luk Fuadah
Country	Indonesia
Abstract	Earnings management and family firms can influence tax avoidance. This study analyzed 29 international articles published between 2014 and 2024, which were retrieved from international databases and leading websites, such as Google Scholar, Publish or Perish, Emerald, MDPI, and ScienceDirect. The search was conducted using keywords, such as “Tax Avoidance”, “Earning Management”, and “Family Firm”. The majority of findings indicate a positive relationship between earnings management, family firms, and tax avoidance, although some studies report a negative or insignificant relationship. This variation in results is influenced by, country conditions, as well as the research methods used
Keywords	Earning Management, Family Firm, Tax Avoidance, Systematic Literature Review
Field	Sociology > Economics
Published In	Volume 6, Issue 6, November-December 2024
Published On	2024-12-17
DOI	https://doi.org/10.36948/ijfmr.2024.v06i06.32627
Short DOI	https://doi.org/g8wkpd

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