Articlediamond2020

CEO characteristics and earnings management

Saja Yousef Qawasmeh · Mohammad Jamal Azzam

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

This study investigates the association between the CEO characteristics and EM practices of nonfinancial firms on the Amman Stock Exchange.Based on 1,277 firm-year observations from 2010 to 2018, four characteristics were examined: tenure, age, experience, and ownership.The results show that the EM practices of CEOs were higher in the early years of their service compared with later years.The results also show that CEOs' ownership plays an important role in increasing the magnitude of EM to maximize their compensation.However, the age and expertise of CEOs did not have any role in either increasing or decreasing discretionary accruals levels.This study contributes to the literature by supporting the perspective that CEOs are highly motivated to alter earnings when they start leading their firms, to send positive signals to stakeholders.

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