CEO Characteristics and Earnings Management

RAHMAT DWI SANTOSO, FUAD RAKHMAN

Abstract


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.

Keywords


earnings management; CEO characteristics; earnings quality



DOI: http://doi.org/10.33312/ijar.276

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ISSN 2086-6887 (Print)
ISSN 2655 - 1748 (online)

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