DOAJ Open Access 2022

Top Management Characteristics and Earnings Management Strategies: Evidence from Indonesia

Poppy Nurmayanti Novita Indrawati Emrinaldi Nur DP

Abstrak

This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business experience, and education). This study employs regression analyses to analyse 707 firm-year observations of manufacturing companies listed in the Indonesian Stock Exchange (IDX) between 2010 and 2018. This study found that top management team tended to choose the strategic choice of real-based earnings management. Meanwhile, top management individually, both CEO and CFO tend to choose accrual earnings management strategies over real activity-based earnings management. These results are inline with upper echelon theory and financial reportpreparation and mechanism in companies, especially in selecting and appointing top-level executive.

Topik & Kata Kunci

Accounting. Bookkeeping

Penulis (3)

Poppy Nurmayanti

Novita Indrawati

Emrinaldi Nur DP

Format Sitasi

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Nurmayanti, P., Indrawati, N., DP, E.N. (2022). Top Management Characteristics and Earnings Management Strategies: Evidence from Indonesia. https://doi.org/10.24815/jdab.v9i2.25664

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Informasi Jurnal

Tahun Terbit: 2022
Sumber Database: DOAJ
DOI: 10.24815/jdab.v9i2.25664
Akses: Open Access ✓