CEO Characteristics and Earnings Management  

Oleh:

Santoso, Rahmat Dwi ; Rakhman, Fuad

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 16 no. 03 (Sep. 2013), page 180-196.
Topik: earnings management; CEO characteristics; earnings quality

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This study investigates the relationship between the characteristics of CEOs and earnings management among public firms listed on the Indonesian Stock Exchange. The decision on how to manage earnings is in the hands of corporate executives. This study examines if earnings management is affected by the characteristics of company CEOs. Using 265 firms in 2012 as our sample, we find that the shorter tenure, older, and founding family CEOs report lower absolute discretionary accruals. Further, we did not find any association between the CEOs' gender and earnings management.

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