SHS Web Conf.
Volume 34, 2017The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)
|Number of page(s)||6|
|Section||Financial Accounting and Reporting|
|Published online||14 February 2017|
CEO origin, CEO tenure, and earnings quality: empirical evidence from Indonesia
1 Doctoral Student in Accounting Department, Faculty of Economics and Business, Universitas Gadjah Mada, Jl. Sosio Humaniora No.1 Bulaksumur, Yogyakarta 55281, Indonesia
2 Accounting Department, Faculty of Economics and Business, Universitas Gadjah Mada, Jl. Sosio Humaniora No.1 Bulaksumur, Yogyakarta 55281, Indonesia
This study examines whether CEO origin and tenure affect earnings quality. Using firms listed in the Indonesia Stock Exchange between 2012 and 2014, we provide evidence that firms with insider CEOs report earnings of higher quality relative to those with outsider CEOs. We further show that as CEO tenure increases and CEOs obtain more experience, the effect of CEO origin on earnings quality becomes less significant.
© The Authors, published by EDP Sciences, 2017
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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