May 13, 2024Jurnal AkuntansiOpen Access

Board Gender Diversity, CEO Characteristics, And Earning Management In The Banking Sector

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Earnings management in the banking sector is driven by CEO age and CEO tenure, whereas board gender diversity shows no significant causal effect.
Across 188 bank–years from 2019 to 2022, key CEO characteristics like executive age and tenure significantly influence accounting discretion.
Panel data regression using the common effect model supports upper echelon theory, highlighting how executive backgrounds shape corporate reporting.

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Implication

Panel data analysis reveals that CEO age and tenure influence earnings management in Indonesian banks, indicating executive traits outweigh board gender diversity.

Cite This Study

Salsabilla et al. (2024) studied this question.

synapsesocial.com/papers/68e6a61fb6db643587629488 https://doi.org/10.24912/ja.v28i2.2084

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Implication

Panel data analysis reveals that CEO age and tenure influence earnings management in Indonesian banks, indicating executive traits outweigh board gender diversity.

Board Gender Diversity, CEO Characteristics, And Earning Management In The Banking Sector

Key Points

Discussion

Implication

Cite This Study

Board Gender Diversity, CEO Characteristics, And Earning Management In The Banking Sector

Key Points

Discussion

Implication

Cite This Study

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