CEO Characteristics, Ownership, and Earnings Management in Indonesian Public Listed Companies with Two-Tier Boards

The issue of how board characteristics and ownership concentration affect managerial behavior remains unresolved, especially in a two-tier governance system. This study investigated the impact of ownership concentration, CEO age, and gender on real earnings management (REM) in Indonesia. It determin...

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Bibliographic Details
Published in:ASIA-PACIFIC MANAGEMENT ACCOUNTING JOURNAL
Main Authors: Warganegara, Doni Sagitarian; Mohamed, Norhayati; Bujang, Imbarine
Format: Article
Language:English
Published: ASIA-PACIFIC MANAGEMENT ACCOUNTING ASSOC 2024
Subjects:
Online Access:https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001400255500008

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