This study investigates earnings management of CEO changes in Indonesia. CEO change is classified either as routine or non-routine based on RUPS (General Shareholders Meeting) and RUPSLB (Extraordinary General Shareholders Meeting) information. The samples are listed company undergoing CEO changes in the Indonesian Stock Market observed from 2000 to 2009. To identify the earnings management practice, modified Jones model of discretionary accruals and Rowchordory’ of real earnings management are employed. The study provides evidence of non-routine incoming CEO undertaking earnings management by minimizing the earnings in the year of CEO change. The evidence shows that reporting minimum earnings is consistent with the notion of new CEO’s enga...
This study investigates the relationship between CEOs characteristics (tenure, age, gender, & foundi...
CEO changes create suitable scenarios for earnings management research, since CEOs have the capabili...
Abstract. This research was conducted to provide evidence on the effect of CEO change and CEO’s tenu...
This study investigates earnings management of CEO changes in Indonesia. CEO change is classified ei...
This study aims to determine whether there is any indication of earnings management around the event...
This research examines whether CEO origin gives impact on earnings management through real activitie...
This study aims to determine whether there is any indication of earnings management surrounding CEO ...
This research examines whether CEO origin gives impact on earnings management through real activiti...
The action raises earnings management accounting reporting scandal in the business world. Research o...
This paper investigates the extent of earnings management in the periods surrounding CEO changes by ...
he CEO has an important role as a decision maker in the company and is responsible for...
This Research aims to compare the earnings management which is big bath accounting model while CEO C...
CEO tenure related of earnings management. This study also examine whether the earnings management a...
This study investigates the relationship between the characteristicsof CEOs and earnings management ...
Earnings management is the way managers manipulate financial reports in order to meet certain targ...
This study investigates the relationship between CEOs characteristics (tenure, age, gender, & foundi...
CEO changes create suitable scenarios for earnings management research, since CEOs have the capabili...
Abstract. This research was conducted to provide evidence on the effect of CEO change and CEO’s tenu...
This study investigates earnings management of CEO changes in Indonesia. CEO change is classified ei...
This study aims to determine whether there is any indication of earnings management around the event...
This research examines whether CEO origin gives impact on earnings management through real activitie...
This study aims to determine whether there is any indication of earnings management surrounding CEO ...
This research examines whether CEO origin gives impact on earnings management through real activiti...
The action raises earnings management accounting reporting scandal in the business world. Research o...
This paper investigates the extent of earnings management in the periods surrounding CEO changes by ...
he CEO has an important role as a decision maker in the company and is responsible for...
This Research aims to compare the earnings management which is big bath accounting model while CEO C...
CEO tenure related of earnings management. This study also examine whether the earnings management a...
This study investigates the relationship between the characteristicsof CEOs and earnings management ...
Earnings management is the way managers manipulate financial reports in order to meet certain targ...
This study investigates the relationship between CEOs characteristics (tenure, age, gender, & foundi...
CEO changes create suitable scenarios for earnings management research, since CEOs have the capabili...
Abstract. This research was conducted to provide evidence on the effect of CEO change and CEO’s tenu...