Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)

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Gender Diversity, Bonus Schemes, and Manager’s Earnings Management Intention: An Experimental Study

Authors
I Putu Hendra Martadinata1, *, I Nyoman Putra Yasa1, Edy Sujana1
1Department of Economic and Accounting, Universitas Pendidikan Ganesha, Singaraja, Indonesia
*Corresponding author. Email: hendra.martadinata@undiksha.ac.id
Corresponding Author
I Putu Hendra Martadinata
Available Online 25 November 2021.
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.

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Volume Title
Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
25 November 2021
ISBN
10.2991/aebmr.k.211124.067
ISSN
2352-5428
DOI
10.2991/aebmr.k.211124.067How to use a DOI?
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

risenwbib
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  -