The Effect of Top Executive Gender on Accrual Earnings Management: Sample Analysis of Vietnamese Listed Firms

The intent of this study is to investigate the top executive gender effect on earnings management of companies listed on the stock market. Based on data from 100 companies listed on the Vietnamese stock markets (HNX and HOSE) listed before 2009 in the period from 2011 to 2014, using quantitative research methods, we find a correlation between earnings management and top executive gender (GENDERCHAIR, GENDERCEO, GENDERCFO), the proxy of firm size and the tenure of the CEO. This paper extends prior research by addressing the potential effects of female executives on earnings management. The findings reported in this paper provide novel insights to the empirical financial accounting literature.

Title: The Effect of Top Executive Gender on Accrual Earnings Management: Sample Analysis of Vietnamese Listed Firms
Authors: Nguyen, Vinh Khuong
Phung, Anh Thu
Dinh, Thi Thu Thao
Keywords: Executive, gender, CEO, CFO, earnings management
Issue Date: 2017
Publisher: H. : ĐHQGHN
Series/Report no.: Vol. 33;No. 2 (2017)
Abstract: The intent of this study is to investigate the top executive gender effect on earnings management of companies listed on the stock market. Based on data from 100 companies listed on the Vietnamese stock markets (HNX and HOSE) listed before 2009 in the period from 2011 to 2014, using quantitative research methods, we find a correlation between earnings management and top executive gender (GENDERCHAIR, GENDERCEO, GENDERCFO), the proxy of firm size and the tenure of the CEO. This paper extends prior research by addressing the potential effects of female executives on earnings management. The findings reported in this paper provide novel insights to the empirical financial accounting literature.
Description: p. 27-38
URI: http://repository.vnu.edu.vn/handle/VNU_123/56304
ISSN: 2588-1108
Appears in Collections:Economics and Business

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