Does the Gender of CEOs and CFOs Affect Earnings Management?
- 10.2991/iac-17.2018.29How to use a DOI?
- CEO; CFO; Gender; Earnings Management
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.
- © 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 - 10.2991/iac-17.2018.29 ID - Puspa2017/08 ER -