The Indonesian Journal of Accounting Research
Vol 16, No 3 (2013): IJAR September 2013

CEO Characteristics and Earnings Management

RAHMAT DWI SANTOSO (Universitas Gadjah Mada)
FUAD RAKHMAN (Universita Gadjah Mada)

Article Info

Publish Date
25 Sep 2013

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.

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Journal Info
The Indonesian Journal of Accounting Research
Website

Abbrev

ijar

Publisher

Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik

Subject

Economics, Econometrics & Finance

Description

Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. ...