Abstract
This study investigates the relationship between the characteristics of CEOs and earnings management among public firms listed on the Indonesian Stock Exchange. The decision on how to manage earnings is in the hands of corporate executives. This study examines if earnings management is affected by the characteristics of company CEOs. Using 265 firms in 2012 as our sample, we find that the shorter tenure, older, and founding family CEOs report lower absolute discretionary accruals. Further, we did not find any association between the CEOs’ gender and earnings management.
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