Open AccessCEO Gender And Earnings Management
Author(s) -
Kyunga Na,
Joo-Yeon Hong
Publication year - 2017
Publication title -
journal of applied business research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.149
H-Index - 22
eISSN - 2157-8834
pISSN - 0892-7626
DOI - 10.19030/jabr.v33i2.9902
Subject(s) - earnings management , accrual , suspect , earnings , business , accounting , order (exchange) , demographic economics , economics , finance , psychology , criminology
Using the female CEO and male CEO groups over a 14-year (1992–2013) period, we find that the male CEOs use aggressive discretionary accruals and real activities operations in order to report small positive earnings or small earnings increases whereas the earnings management using real activities operation of suspect firms disappear in the female CEO group.