CEO origin, CEO tenure, and earnings quality: empirical evidence from Indonesia

CEO origin, CEO tenure, and earnings quality: empirical evidence from 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 te...

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Veröffentlicht in:SHS web of conferences 2017, Vol.34, p.7003
Hauptverfasser: Nurmayanti M, Poppy, Rakhman, Fu’ad
Format: Artikel
Sprache:eng
Schlagworte:
Chief executive officers
Earnings
Tenure
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Zusammenfassung: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.
ISSN:2261-2424
2416-5182
2261-2424
DOI:10.1051/shsconf/20173407003