Open AccessCEO TENURE AND EARNING MANAGEMENT
Author(s) -
Komala Sari
Publication year - 2020
Language(s) - English
Resource type - Journals
ISSN - 2411-2933
DOI - 10.31686/ijier.vol8.iss1.2071
Subject(s) - earnings management , accrual , accounting , incentive , business , profit (economics) , earnings , open access journal , economics , political science , law , microeconomics , medline , scopus
The action raises earnings management accounting reporting scandal in the business world. Research on management of profit made by the CEO at the beginning of the year working period and at the end of his tenure is comprehensive regarding the CEO incentive to undertake earnings management. Several previous studies have focused on the accrual-based earnings management techniques. But in this study earnings management is also measured by the real earnings management to get more comprehensive results. This study predicts that the CEO in the early years of operation will increase the earnings management earnings (income-increasing) which can be explained by the theory of career concerns.