The article selects the data on the characteristics of finance chief executive officers of real estate listed companies from 2018 to 2022 as a research sample and explores the relationship between the heterogeneous characteristics of finance executives and concurrent positions and real surplus management from five perspectives: gender, age, tenure, educational background, salary and compensation of finance chief executive officers. The study shows that: in the real estate industry, gender, salary, and compensation of financial CEOs are not related to surplus management; age is significantly positively related to surplus management in the case of concurrent directorship and significantly negatively related in the case of non-concurrent directorship; tenure of financial CEOs is significantly negatively related to surplus management in the case of non-concurrent directorship; and educational background of financial CEOs is significantly positively related to surplus management in the case of non-concurrent directorship.
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Nan et al. (2024) studied this question.
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