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IJSTR >> Volume 8 - Issue 10, October 2019 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



The Impact of CEO Characteristics on Earnings Per Share and Earnings Management

[Full Text]

 

AUTHOR(S)

Eufrasia Acintya Putri, Toto Rusmanto

 

KEYWORDS

CEO Characteristics, Earnings Per Share, Earnings Management

 

ABSTRACT

The purposes of research were to examine the effect of Chief Executive Officer (CEO) characteristics’ on earnings per share (EPS) and earnings management. The research samples are 104 manufacture companies listed in the Indonesian Stock Exchange 2013-2017. Hypotheses test use multiple regression. The result shows that CEO's narcissism, education, age, tenure, and nationality have an effect on EPS, while CEO's gender has no effect on EPS. CEO's narcissism and education have a positive effect on accrual earnings management, while CEO's gender and nationality have a negative effect on accrual earnings management to manage EPS. CEO's age and tenure have no effect on accrual earnings management. CEO's narcissism has a positive effect on real earnings management; while CEO's gender, education, tenure, and nationality have a negative effect on real earnings management to manage EPS. CEO's age has no effect on real earnings management.

 

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