CEO CHARACTERISTICS AND EARNINGS MANAGEMENT

• Main Authors: , RAHMAT DWI SANTOSO, , Mr. Fuâ��ad Rakhman, Ph.D
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2014
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/126363/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=66588
• Institution: Universitas Gadjah Mada

This study investigates the relationship between CEOs characteristics (tenure, age, gender, & founding family status) and earnings management in public firms listed in Indonesia Stock Exchange by 2012. Using 265 cross-sectional samples, we find evidence that shorter tenure, older, and founding family CEOs report lower absolute discretionary accruals as a proxy for earnings management in comparison to longer tenure, younger, and non-founding family CEOs. However, gender variable failed to show any significant relationship with the earnings management. In addition, we note that leverage and firm size with the exception of ROA as control variables are statistically significant in the model.