Year: 2019
Type: dissertation
Abstract: We study whether the demographic characteristics of top management teams\ninfluence earnings management, by using a sample of Swedish listed firms from 2010-2014.\nOur findings suggest that the demographic characteristics (i.e. age, gender, education, financial\nwork experience, international experience and tenure) of top management teams influence their\nearnings management activities. We find significance for both accruals-based and real activitybased\nearnings management, however, the results for accruals-based are notably weaker than\nfor real activity-based earnings management. The upper echelons theory predictions are\nmoderately consistent with our results. The results can nonetheless be used by people\nresponsible for compiling and developing chief level executive teams, and additionally, by\nauditing firms when assessing the risk of top management conducting earnings management.
Authors: Axel Gunnarsson, Jim Johansson
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2995552335