Email this article 
PRESIDENT DIRECTOR TENURE AND EARNINGS MANAGEMENT
Abstract
CEO tenure related of earnings management. This study also examine whether the earnings management are differencebetween early CEO tenure and final CEO tenure. The population this study is publicly traded company
listed on the Indonesia Stock Exchange (IDX) in 2010-2013, best on the purposive sampling method, the total sample is 212 companies. This study use two models to examine earnings management by Jones Modified model
and Roychowdury model, namely discretionary accrual model and abnormal discretionary expenses. The method of analysis in this study is paired samples t Test. The result of this study shows paired samples t Test indicate that earnings management issignificantly different between in the early years and final years of CEO tenure.
listed on the Indonesia Stock Exchange (IDX) in 2010-2013, best on the purposive sampling method, the total sample is 212 companies. This study use two models to examine earnings management by Jones Modified model
and Roychowdury model, namely discretionary accrual model and abnormal discretionary expenses. The method of analysis in this study is paired samples t Test. The result of this study shows paired samples t Test indicate that earnings management issignificantly different between in the early years and final years of CEO tenure.
Keywords
Earnigs management; CEO tenure
Full Text:
PDFDOI: http://dx.doi.org/10.30659/jai.5.2.149-162
Refbacks
- There are currently no refbacks.
Jurnal Akuntansi Indonesia
is published by Department of Accounting, Faculty of Economics Universitas Islam Sultan Agung (UNISSULA), Indonesia in collaboration with IAI KaPD.
Jl. Raya Kaligawe Km.4, PO BOX 1054/SM Semarang 50112
Website: http://fe.unissula.ac.id/
Email: jai@unissula.ac.id
ISSN: 2655-9552 (Online) | 0216-6747 (Print)
DOI : 10.30659/jai
This work is licensed under a Creative Commons Attribution 4.0 International License