DO CEO CHARACTERISTICS AND WOMEN ON BOARDS DRIVE EARNINGS MANAGEMENT?

Anggraini, Fivi and Gustivani, Riska (2023) DO CEO CHARACTERISTICS AND WOMEN ON BOARDS DRIVE EARNINGS MANAGEMENT? THE CEO CHARACTERISTICS AND WOMEN ON BOARDS TOWARD EARNINGS MANAGEMENT, 13 (3). ISSN 2089-5879 (In Press)

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Abstract

Main Purpose – This study examines the characteristics of CEOs and women on boards related to earning management. Method – This study uses panel data regression methods. The sample size includes 23 consumer goods companies listed on the Indonesian Stock Exchange from 2016 to 2020. Main Findings - This study provides evidence that CEO age, tenure, board membership, compensation, and expertise characteristics influence performance management behavior. Duality, turnover, and citizenship do not lead to earning management behavior. In contrast, women on board also do not lead to behaviors that influence earning management. Theory and Practical Implications – This study supports the agency theory and recommends that female characteristics of CEOs and boards provide insight into the performance of CEO within organizations in terms of earning management behavior. Novelty – This study conceptualizes all the characteristics of CEOs and women on board in consumption industry sector companies.

Item Type:	Article
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Fivi Anggraini
Date Deposited:	03 Apr 2023 01:56
Last Modified:	03 Apr 2023 01:56
URI:	http://repo.bunghatta.ac.id/id/eprint/13012

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