Nurmayanti M, Poppy and Rakhman, Fu’ad (2017) CEO origin, CEO tenure, and earnings quality: empirical evidence from Indonesia. In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak.

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Abstract

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.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in SHS Web of Conferences 34; Organized by: Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	23 Feb 2017 03:45
Last Modified:	23 Feb 2017 03:45
URI:	https://repo.uum.edu.my/id/eprint/21026

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