Indonesia Conference Directory
womens influence on earnings management
Mochammad Fahlevi
School of Business Kusuma Negara, Jakarta, Indonesia
fahlevi[at]stie-kusumanegara.ac.id
Abstract
This study discusses the results of empirical research that examines the impact of representation of female CEOs in directors and CEO (CEO tenure) tenure on earnings management in companies listed on the Indonesia Stock Exchange (IDX) for the fiscal year ending 31 December 2014 to 2016 The results of the research regression analysis support the one hypothesis which states the representation of female CEOs has a negative effect on earnings management. The longer term of office of the CEO negatively affects earnings management. The results of the research regression analysis support the second hypothesis which states CEO tenure has a negative effect on earnings management. The robustness test results are significantly negative for earnings management
Keywords: woman, ceo, tenure, earning management
Topic: Accounting and Financial Management
Link: https://ifory.id/abstract/2YT36xUzPJV7
Conference: The 4th International Conference On Management, Economics And Business (ICMEB 2019)
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