Top Management Characteristics and Earnings Management Strategies: Evidence from Indonesia

Top Management Characteristics and Earnings Management Strategies: Evidence from Indonesia

This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business experience, and education). This study employs regre...

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Bibliographic Details
Main Authors: Poppy Nurmayanti, Novita Indrawati, Emrinaldi Nur DP
Format: Article
Language:English
Published: Universitas Syiah Kuala 2022-09-01
Series:Jurnal Dinamika Akuntansi dan Bisnis
Subjects:
accrual based-earnings management
ceo
cfo
real based earnings management
top management characteristics
Online Access:https://jurnal.unsyiah.ac.id/JDAB/article/view/25664

Internet

https://jurnal.unsyiah.ac.id/JDAB/article/view/25664

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