[
Ali, A., Zhang, W., (2015), CEO tenure and earnings management, Journal of Accounting and Economics, Vol. 59, no. 1, pp.60–79.
]Search in Google Scholar
[
Axelson, U., Bond, P., (2009), Investment banking (and other high profile) careers, Stockholm School of Economics, University of Pennsylvania, Working paper, 15 February, available online at https://citeseerx.ist.psu.edu/document?repid=rep1&type=pdf&doi=aa3262297fbbf6b18e1a17a15f3343c2d5bf0e0d
]Search in Google Scholar
[
Bamber, L.S., Jiang, J., Wang, I.Y., (2010), What’s my style? The influence of top managers on voluntary corporate financial disclosure, The Accounting Review, Vol. 85, no. 4, pp. 1131-1162.
]Search in Google Scholar
[
Bange, M.M., De Bondt, W.F.M., (1998), R&D budgets and corporate earnings targets, Journal of Corporate Finance, Vol. 4, no. 2, pp. 153–184.
]Search in Google Scholar
[
Baura, A.L., Devidson, D., Rama, D., Thiruvadi, S., (2010), CFO gender and accruals quality, Accounting Horizons, Vol. 24, no. 1, pp. 25-39.
]Search in Google Scholar
[
Beladi, H., Cheng, C., Hu, M., Yuan, Y., (2020), Unemployment governance, labour cost and earnings management: Evidence from China, The World Economy, Vol. 43, no. 10, pp. 2526–2548.
]Search in Google Scholar
[
Bouwaman, C.H.S., (2014), Managerial optimism and earnings smoothing, Journal of Banking & Finance, Vol. 41, pp. 283-303.
]Search in Google Scholar
[
Callao, S., Jarne, J.I., Wroblewski, D., (2021), A systematic approach to the motivations for earnings management: A literature review, International Journal of Emerging Trends in Social Sciences, Vol. 10, no. 1, pp. 1-20.
]Search in Google Scholar
[
Carpenter, M.A., Fredrickson, J.W., (2001), Top management teams, global strategic posture, and the moderating role of uncertainty, Academy of Management Journal, Vol. 44, no. 3, pp. 533-545.
]Search in Google Scholar
[
Christensen, T.E., Huffman, A., Lewis-Western, M.F., Scott, R., (2022), Accruals earnings management proxies: Prudent business decisions or earnings manipulation?, Journal of Business Finance & Accounting, Vol. 49, no. 3-4, pp. 536-587.
]Search in Google Scholar
[
Cornett, M., Marcus, J., Tehranian, H., (2008), Corporate governance and pay-for performance: The impact of earnings management, Journal of Financial Economics, Vol. 1, no. 1, pp. 357-373.
]Search in Google Scholar
[
CSRC, (2020), China Securities Regulatory Commission Annual Report 2020, available online at http://www.csrc.gov.cn/csrc_en/c102063/c1606114/1606114/files/CSRC%20Annual%20Report%202020.pdf
]Search in Google Scholar
[
Davidson, W., Xie, B., Xu, W., Ning, Y., (2007), The influence of executive age, career horizon and incentives on pre-turnover earnings management, Journal of Management & Governance, Vol. 1, no. 1, pp. 45-60.
]Search in Google Scholar
[
Dechow, P., Sloan, R., (1991), Executive incentives and the horizon problem: An empirical investigation, Journal of Accounting and Economics, Vol. 14, no. 1, pp. 51-89.
]Search in Google Scholar
[
Dechow, P., Sloan, R., Sweeney, A., (1995), Detecting earnings management, The Accounting Review, Vol. 70, pp. 193-225.
]Search in Google Scholar
[
Demerjian, P., Lewis-Western, M., McVay, S., (2017), How does intentional earnings smoothing vary with managerial ability?, Journal of Accounting, Auditing & Finance, Vol. 35, no. 2, pp. 406-437.
]Search in Google Scholar
[
Di Meo, F., (2014), Overinvestment, subsequent earnings management, and CEO tenure, Spanish Journal of Finance and Accounting, Vol. 43, no. 3, pp. 217-240.
]Search in Google Scholar
[
Du, X., Lai, S., Pei, H., (2016), Do women top managers always mitigate earnings management? Evidence from China, China Journal of Accounting Studies, Vol. 4, no. 3, pp.308–338.
]Search in Google Scholar
[
Dyreng, S., Hanlon, M., Maydew, E., (2010), The effects of executives on corporate tax avoidance, The Accounting Review, Vol. 85, no. 4, pp. 1163-1189.
]Search in Google Scholar
[
Einhorn, E., Langberg, N., Versano, T., (2017), Cross-Firm Real Earnings Management, Journal of Accounting Research, Vol. 56, no. 3, pp. 883–911.
]Search in Google Scholar
[
Garanina, T., Nikulin, E., Frangulantc, O. (2016), Earnings management and R&D costs capitalization: evidence from Russian and German markets, Investment Management and Financial Innovation, Vol. 13, no. 1, pp. 206-214.
]Search in Google Scholar
[
Gavious, L., Segev, E., Yosef, R., (2012), Female directors and earnings management in high-technology firms, Pacific Accounting Review, Vol. 24, no. 1, pp. 4-32.
]Search in Google Scholar
[
Ge, W., Matsumoto, D., Zhang, J., (2011), Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices, Contemporary Accounting Research, Vol. 28, no. 4, pp. 1141-1179.
]Search in Google Scholar
[
Gull, A.A., Nekhili, M., Negati, H., Chtioui, T., (2018), Beyond gender diversity: How specific attributes of female directors affect earnings management, The British Accounting Review, Vol. 50, no. 3, pp. 255–274.
]Search in Google Scholar
[
Hambrick, D.C., Mason, P.A., (1984), Upper Echelons: The organization as a reflection of its top managers, Academy of Management Review, Vol. 9, no. 2, pp. 193–206.
]Search in Google Scholar
[
Hambrick, D.C., (2007), Upper Echelons Theory: An Update, Academy of Management Review, Vol. 32, no. 2, pp. 334–343.
]Search in Google Scholar
[
Harris, O., Karl, J.B., Lawrence, E., (2019), CEO compensation and earnings management: Does gender really matters?, Journal of Business Research, Vol. 98, pp. 1–14.
]Search in Google Scholar
[
Hayward, M.L.A., Hambrick, D.C. (1997) Explaining the premiums paid by large acquisitions: Evidence of CEO hubris, Administrative Science Quarterly, Vol. 42, no. 1, pp. 103-127.
]Search in Google Scholar
[
Healy, P.M., (1985), The effect of bonus schemes on accounting decisions, Journal of Accounting and Economics, Vol. 7, no. 1–3, pp. 85–107.
]Search in Google Scholar
[
Healy, P.M., (1999), Discussion of earnings-based bonus plans and Earnings Management by Business Unit Managers, Journal of Accounting and Economics, Vol. 26, no. 1–3, pp. 143–147.
]Search in Google Scholar
[
Heminway, J.M., (2007), Sex-trust, and corporate boards, Hastings Women’s Law Journal, Vol. 18, pp. 173-193.
]Search in Google Scholar
[
He, W., He, Z.-L., Tong, T. W., (2020), Ownership Change and Firm Innovation: The Mediating Role of Interest Alignment, Strategy Science, Vol. 5, no. 1, pp. 17-38.
]Search in Google Scholar
[
Hsieh, T.-S., Bedard, J.C., Johnstone, K.M., (2014), CEO Overconfidence and Earnings Management During Shifting Regulatory Regimes, Journal of Business Finance & Accounting, Vol. 41, no. 9-10, pp.1243–1268.
]Search in Google Scholar
[
Hu, N. Hao, Q., Liu, L., Yao, L.J., (2015), Managerial tenure and earnings management, International Journal of Accounting and Information Management, Vol. 23, no. 1, pp. 42-59.
]Search in Google Scholar
[
Huang, H.E., Rose-Green, A., Lee, C., (2012), CEO age and financial reporting quality, Accounting Horizons, Vol. 26, no. 4, pp. 725-740.
]Search in Google Scholar
[
Isidro, H., Goncalves, L., (2011), Earnings management and CEO characteristics in Portuguese firms, Corporate Ownership and Control, Vol. 1, no. 1, pp. 87-95.
]Search in Google Scholar
[
Kachelmeier, S.J., (2001), Introduction to a forum of individual differences in accounting behavior, The Accounting Review, Vol. 85, no. 4, pp. 1127-1128.
]Search in Google Scholar
[
Kalyta, P., (2009), Accounting discretion, horizon problem, and CEO retirement benefits, The Accounting Review, Vol. 84, no. 5, pp. 1553-1573.
]Search in Google Scholar
[
Khaled, A., (2007), Measurement and motivations of earnings management: A critical perspective, Journal of Accounting, Business & Management, Vol. 14, pp. 75-95.
]Search in Google Scholar
[
Khligi, S., Zouari, G., (2021), The impact of CEO overconfidence on real earnings management: Evidence from M&A transactions, Accounting and Management Information Systems, Vol. 20, no. 3, pp. 402-424.
]Search in Google Scholar
[
Kim, H.A., Jeong, S.W., Kang, T., Lee, D. (2017), Does the presence of female executives curb earnings management? Evidence from Korea, Australian Accounting Review, Vol. 27, no. 4, pp. 494-506.
]Search in Google Scholar
[
Kim, B.H., Lisic, L.L., Pevzner, M. (2010), Debt Covenant Slack and Real Earnings Management,
]Search in Google Scholar
[
Kertas kerjia yang dipublikasikan melalui SSRN, available online at: http://webdocs.stern.nyu.edu/old_web/emplibrary/DebtCovenantSlackandReal...pdf
]Search in Google Scholar
[
Kouaib, A., (2023), CEO overconfidence and subsequent firm performance an indirect effect via earnings manipulations, The Journal of High Technology Management Research, Vol. 34, no. 1, p. 100452.
]Search in Google Scholar
[
Krishnan, G. V., Parsons, L.M., (2006), Getting to the Bottom Line: An Exploration of Gender and Earnings Quality, Journal of Business Ethics, Vol. 78, pp. 65-76.
]Search in Google Scholar
[
Liu, Y., Wei, Z., Xie, F., (2016), CFO gender and earnings management: Evidence from China, Review of Quantitative Finance and Accounting, Vol. 46, p. 881-905.
]Search in Google Scholar
[
Luo, J., Xiang, Y., Huang, Z., (2017), Female directors and real activities manipulation: Evidence from China, China Journal of Accounting Research, Vol. 10, no. 2, 141–166.
]Search in Google Scholar
[
Na, K., Hong, J., (2017), CEO gender and earnings management, The Journal of Applied Business Research, Vol. 33, no. 2, pp. 297-308.
]Search in Google Scholar
[
Oyer, P., (2008), The making of an investment banker: Stock marker shocks, career choice, and lifetime income, Journal of Finance, Vol. 63, no. 1, pp. 2601-2628.
]Search in Google Scholar
[
Peni, E., Vahamaa, S., (2010), Female executives and earnings management, Managerial Finance, Vol. 36, no. 7, pp. 629-645.
]Search in Google Scholar
[
Pourciau, S., (1993), Earnings management and non-routine executive changes, Journal of Accounting and Economics, Vol. 16, no. 3, pp. 317-336.
]Search in Google Scholar
[
Purba, G.K., Fransisca, C., Joshi, P.L., (2022), Analyzing earnings management preferences from business strategies, Journal of Financial Reporting and Accounting, Vol. 20, no. 5, pp. 979-993.
]Search in Google Scholar
[
Qawashem, S.Y., Azzam, M.J., (2020), CEO characteristics and earnings management, Accounting, Vol. 6, pp. 1403-1410.
]Search in Google Scholar
[
Qi, B., Lin, J.W., Tian, G., Lewis, H.C.X., (2018), Impact of top management team characteristics on the choice of earnings management strategies: Evidence from China, Accounting Horizons, Vol. 32, no. 1, pp. 143-164.
]Search in Google Scholar
[
Rahman, Md. M., Moniruzzaman, M., Sharif, Md. J., (2021), Techniques, motives and controls of earnings management, International Journal of Technology and Business Management, Vol. 11, no. 1, pp. 22-34.
]Search in Google Scholar
[
Roychowdhury, S., (2003), Earnings Management through Real Activities Manipulation, SSRN Electronic Journal, Vol. 42, no. 3, pp.335–370.
]Search in Google Scholar
[
Schipper, K., (1989), Earnings management, Accounting Horizons, Vol. 3, no. 4, p. 91.
]Search in Google Scholar
[
Schrand, C., Zechman, S., (2012), Executive overconfidence and the slippery slope to financial misreporting, Journal of Accounting & Economics, Vol. 53, no. 1/2, pp. 311-329.
]Search in Google Scholar
[
Simons, T., Pelled, L.H., Smith, K.A., (1999), Making use of difference: Diversity, debate and decision comprehensiveness in top management teams, Academy of Management Journal, Vol. 42, no. 6, pp. 662-673.
]Search in Google Scholar
[
Srinidhi, B., Gul, F.A., Tsui, J., (2011), Female directors and earnings quality, Contemporary Accounting Research, Vol. 28, no. 5, pp. 1610-1644.
]Search in Google Scholar
[
Verkek, S., (2012), Are CEO changes related to earnings management?, Erasmus University Rotterdam, Zwijndrecht.
]Search in Google Scholar
[
Walker, M., (2013), How far can we trust earnings numbers? What research tells us about earnings management, Accounting and Business Research, Vol. 43, no. 4, 445–481.
]Search in Google Scholar
[
Wu, W., Chiang, C., Jiang, J., (2002), Interrelationships between TMT management styles and organizational innovation, Industrial Management & Data Systems, Vol. 102, no. 3, pp. 171-183.
]Search in Google Scholar
[
Yu, C.-F., (2014), CEO overconfidence, CEO compensation, and earnings manipulation, Journal of Management Accounting Research, Vol. 26, no. 2, pp. 167-193.
]Search in Google Scholar
