Does the Gender of CEOs and CFOs Affect Earnings Management?

DOI

10.2991/iac-17.2018.29How to use a DOI?

Keywords

CEO; CFO; Gender; Earnings Management

Abstract

This study assesses the effect of the gender of chief executive officers (CEOs) and chief financial officers (CFOs) on corporate earnings management. Samples were collected from manufacturing firms listed in the Indonesia Stock Exchange in the period of 2012-2014. The results of the study reveal that the existence of female CEOs and CFOs has no significant effect on corporate earnings management. These findings indicate that external pressure from other parties may be a more significant factor affecting how firms manage their financial reports. Consequently, this impedes the effect of the characteristics inherent in the gender of corporate decision makers.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Rachel Puspa
AU  - Desi Adhariani
PY  - 2017/08
DA  - 2017/08
TI  - Does the Gender of CEOs and CFOs Affect Earnings Management?
BT  - Proceedings of the 6th International Accounting Conference (IAC 2017)
PB  - Atlantis Press
SP  - 162
EP  - 167
SN  - 2352-5428
UR  - https://doi.org/10.2991/iac-17.2018.29
DO  - 10.2991/iac-17.2018.29
ID  - Puspa2017/08
ER  -