THE EFFECT OF FEMALE EXECUTIVES ON EARNINGS MANAGEMENT: EVIDENCE FROM INDONESIA

Main Authors: Kogin, Tania, Rudiawarni, Felizia Arni
Format: Proceeding PeerReviewed application/pdf
Terbitan: , 2015
Subjects:
Online Access: http://repository.ubaya.ac.id/28074/7/The%20Effect%20of%20Female_Abstrak_2015.pdf
http://repository.ubaya.ac.id/28074/8/The%20Effect%20of%20Female_2015.pdf
http://repository.ubaya.ac.id/28074/
Daftar Isi:
  • The purpose of this paper is to investigate whether the gender of the firm’s executives (chief executive officers and/ or chief financial officers) has a significant impact on the firm’s earnings management. Modified Dechow and Dichev model is used to measure discretionary accruals as the proxy of earnings management. This paper uses multiple regressions to test the relationship between female executive and earnings management. The paper represents evidence that there is no significant relationship between female executives (chief executive officers and/ or chief financial officers) and discretionary accruals as the proxy of earnings management. Furthermore, the paper’s evidence has implications for investors and firms. Since there is no significant relationship between female executive and earnings management, investors should not be hesitant of making investment in companies with female executive.