Gender Diversity, Bonus Schemes, and Manager’s Earnings Management Intention: An Experimental Study
- DOI
- 10.2991/aebmr.k.211124.067How to use a DOI?
- Keywords
- Bonus scheme; Earnings management; Gender
- Abstract
This study aims to examine managers’ intentions for earnings management based on gender differences and bonus schemes through experimental methods. The experiment was conducted on 57 Master of Accounting students at Gadjah Mada University, Yogyakarta. Hypothesis testing is done by analysis of variance (ANOVA). The results of this study indicate that the fixed bonus scheme can suppress the opportunistic behavior of managers to perform earnings management in both genders, indicated by the relatively low earnings management intention. Meanwhile, the variable bonus scheme increases the earnings management intention of male managers. This confirms that performance-based financial incentives can influence the opportunistic behavior of managers, especially male managers. The results of this study are expected to add to the literature review related to earnings management behavior in terms of difference in financial incentive schemes as a reward for performance achievements by considering the personal traits of managers. Practically, the results of this study are expected to be used as a consideration in an effort to reduce the opportunistic nature of managers, which have the potential to harm the company in the long term as a result of manipulation of financial statements.
- Copyright
- © 2021 The Authors. Published by Atlantis Press International B.V.
- Open Access
- This is an open access article under the CC BY-NC license.
Cite this article
TY - CONF AU - I Putu Hendra Martadinata AU - I Nyoman Putra Yasa AU - Edy Sujana PY - 2021 DA - 2021/11/25 TI - Gender Diversity, Bonus Schemes, and Manager’s Earnings Management Intention: An Experimental Study BT - Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021) PB - Atlantis Press SP - 477 EP - 483 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.211124.067 DO - 10.2991/aebmr.k.211124.067 ID - Martadinata2021 ER -