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RAHMAT DWI SANTOSO
Universitas Gadjah Mada
Economics, Econometrics & Finance

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CEO Characteristics and Earnings Management RAHMAT DWI SANTOSO; FUAD RAKHMAN
The Indonesian Journal of Accounting Research Vol 16, No 3 (2013): IJAR September 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.276

Abstract

This study investigates the relationship between the characteristicsof CEOs and earnings management among public firms listedon the Indonesian Stock Exchange. The decision on how to manageearnings is in the hands of corporate executives. This study examines ifearnings management is affected by the characteristics of companyCEOs. Using 265 firms in 2012 as our sample, we find that the shortertenure, older, and founding family CEOs report lower absolute discretionaryaccruals. Further, we did not find any association between theCEOs’ gender and earnings management.
Co-Authors Fuad Rakhman, Fuad