THE EFFECT OF FEMALE EXECUTIVES ON EARNINGS MANAGEMENT: EVIDENCE FROM INDONESIA

Kogin, Tania and Rudiawarni, Felizia Arni (2015) THE EFFECT OF FEMALE EXECUTIVES ON EARNINGS MANAGEMENT: EVIDENCE FROM INDONESIA. In: Airlangga Accounting International Conference, 3-4 June 2015, Surabaya.

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Abstract

The purpose of this paper is to investigate whether the gender of the firm’s executives (chief executive officers and/ or chief financial officers) has a significant impact on the firm’s earnings management. Modified Dechow and Dichev model is used to measure discretionary accruals as the proxy of earnings management. This paper uses multiple regressions to test the relationship between female executive and earnings management. The paper represents evidence that there is no significant relationship between female executives (chief executive officers and/ or chief financial officers) and discretionary accruals as the proxy of earnings management. Furthermore, the paper’s evidence has implications for investors and firms. Since there is no significant relationship between female executive and earnings management, investors should not be hesitant of making investment in companies with female executive.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Gender, Female executives, Earnings management, Discretionary accruals
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Felizia Arni Rudiawarni 31129
Date Deposited: 15 Jul 2016 06:30
Last Modified: 15 Jul 2016 06:30
URI: http://repository.ubaya.ac.id/id/eprint/28074

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