Proceedings of the 6th International Accounting Conference (IAC 2017)

Does the Gender of CEOs and CFOs Affect Earnings Management?

Authors
Rachel Puspa, Desi Adhariani
Corresponding Author
Rachel Puspa
Available Online August 2017.
DOI
https://doi.org/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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Volume Title
Proceedings of the 6th International Accounting Conference (IAC 2017)
Series
Advances in Economics, Business and Management Research
Publication Date
August 2017
ISBN
978-94-6252-519-1
ISSN
2352-5428
DOI
https://doi.org/10.2991/iac-17.2018.29How to use a DOI?
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/).

Cite this article

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  - https://doi.org/10.2991/iac-17.2018.29
ID  - Puspa2017/08
ER  -