Articlegold2022

The role of earning management as a mediator of the effect of the facial width to height ratio CEOs on leverage

Heru Tjaraka · Widi Hidayat · Rusdiyanto

31 citations0/0 files storedCogent Business & Management

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This study aims to prove the consistency of Agency Theory and Behavioral Consistency Theory as a solution to explain the role of Earnings Management in mediating the influence of male CEO masculinity on leverage. This research uses a quantitative approach with the population and research samples using companies on Indonesia’s Stock Exchange in 2014–2018. This study collected facial images identified as male CEOs from data from Indonesia’s Stock Exchange website and company websites and utilized Google searches. The data analysis method in this study uses Structural Equation Modeling (SEM) with Stata Software which connects theories, concepts and data that can be carried out on research variables. The findings explain that the decrease and increase in Earning Management practices has an impact on increasing and decreasing the value of the masculinity face of male CEOs also has an impact on increasing and decreasing the value of corporate leverage.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1989Agency Theory: An Assessment and Review 2005Performance matched discretionary accrual measures 2003Managing with Style: The Effect of Managers on Firm Policies 2011Predicting Material Accounting Misstatements*2012Are Overconfident CEOs Better Innovators?2011Overconfidence and Early‐Life Experiences: The Effect of Managerial Traits on Corporate Financial Policies 2011Gender and Corporate Finance: Are Male Executives Overconfident Relative to Female Executives?

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