Do more masculine-faced CEOs reflect more tax avoidance? Evidence from Indonesia

Harymawan, Iman; Anridho, Nadia; Minanurohman, Adib; Ningsih, Sri; Kamarudin, Khairul Anuar; Raharjo, Yulianti

doi:10.1080/23311975.2023.2171644

Cited by 6 publications

(5 citation statements)

References 42 publications

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“…Previous studies have found that earnings management behavior is more likely to occur when companies are audited by firms affiliated with top KAP (KAP refers to the accounting profession’s “knowledge, ability, and professionalism”) compared to non-top KAP (Fang et al, 2022; Harymawan, Anridho, et al, 2023; Ngelo et al, 2022). As a result, companies may feel that they need to meet or exceed earnings expectations to maintain their reputation and avoid negative consequences.…”

Section: Additional Analysismentioning

confidence: 99%

The School-ties Between Top Management Executive and Audit Partner: Exploring From Earnings Management in Indonesia

Soeprajitno,

Ningsih,

Harymawan

et al. 2023

SAGE Open

Self Cite

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The objective of this study is to investigate the impact of school ties between top management executives, such as the Chief Executive Officer and Chief Financial Officer, and external parties, including auditors, on a company’s earnings management practices. This study uses fixed effect regression method to test the hypotheses, whether school ties between top management executives and audit partner will affect on the practical earnings management. The authors obtained sample from Indonesia Stock Exchange Commission during 2010 to 2022 and includes several causality tests to robust the empirical result from current study. Our findings suggest a noteworthy positive association between school-ties linking the Chief Executive Officer (CEO) and the Auditor with Earnings Management. However, our analysis reveals that other combinations of school ties exhibit an opposite effect. The findings of this study suggest that ties between internal and external parties within a company may be a factor that investors should carefully consider when evaluating the accuracy and reliability of financial reports. As such, it may be prudent to avoid investing in such companies. Despite prior research extensively examining the measurement of accrual-based earnings management, the literature lacks discussion regarding its association with the potential influence of ties. Thus, this study aims to fill this gap by investigating the relationship between top management school ties and earnings management.

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Section: Additional Analysismentioning

confidence: 99%

The School-ties Between Top Management Executive and Audit Partner: Exploring From Earnings Management in Indonesia

Soeprajitno,

Ningsih,

Harymawan

et al. 2023

SAGE Open

Self Cite

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show abstract

Section: Literature Review and Hypothesis Development Signalling Theorymentioning

confidence: 99%

“…Moreover, information bias can also arise due to the overreliance on the opinions and recommendations of others, such as analysts or financial advisors [30,33,50]. This can lead to following the herd mentality, where investors may make investment decisions based solely on the advice of others rather than their independent analysis [23,30,43]. To overcome information bias, investors should consider all available information and conduct thorough research and analysis before making investment decisions [20,27,29].…”

Section: Literature Review and Hypothesis Development Signalling Theorymentioning

confidence: 99%

“…To overcome information bias, investors should consider all available information and conduct thorough research and analysis before making investment decisions [20,27,29]. They should also be aware of their own biases and take steps to mitigate them, such as seeking out alternative viewpoints or feedback from others with different perspectives [30,33,40,45].…”

Section: Literature Review and Hypothesis Development Signalling Theorymentioning

confidence: 99%

“…Government agencies may become more cautious in approving permits or granting licenses, which can delay business activities. This can be particularly true for politically sensitive industries, such as mining or forestry [30,34,48]. The presidential election period in Indonesia can create uncertainty and lead to a slowdown in economic activity.…”

Section: Introductionmentioning

confidence: 99%

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The Nexus between Corporate Financial Ratio and Price Earnings Performance: Evidence from President Election Period in Indonesia

Cahyono,

Fernando,

Primasatya

2023

jak

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This research aims to obtain an empirical overview of the influence of financial performance on stock prices in situations of political uncertainty in Indonesia. Our sample includes all non-financial public companies listed on the Indonesia Stock Exchange from 2011 to 2019, totalling 1,899 company-years. This study uses fixed-effects regression to test the hypothesis. The researchers found that financial performance positively and negatively affects stock prices. Specifically, we found a negative relationship between financial performance proxied by Return on Equity and Debt to Ratio. In contrast, liquidity, return on Assets, and Net Profit Margin have a negative effect on financial performance. Furthermore, our evidence becomes unique when in conditions of political uncertainty, where more financial performance has a negative impact on stock prices. This study provides practical and theoretical implications to fill gaps in previous literature regarding financial performance and its influence on stock prices.

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Integration of Artificial Intelligence Technology in Islamic Financial Risk Management for Sustainable Development

Kismawadi,

Aditchere,

Libeesh

2024

Financial Mathematics and Fintech

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Do more masculine-faced CEOs reflect more tax avoidance? Evidence from Indonesia

Cited by 6 publications

References 42 publications

The School-ties Between Top Management Executive and Audit Partner: Exploring From Earnings Management in Indonesia

The School-ties Between Top Management Executive and Audit Partner: Exploring From Earnings Management in Indonesia

The Nexus between Corporate Financial Ratio and Price Earnings Performance: Evidence from President Election Period in Indonesia

Integration of Artificial Intelligence Technology in Islamic Financial Risk Management for Sustainable Development

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