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The Effect of CEO Characteristics on Earnings Management Practices of Private Norwegian SMEs

Gulbrandsen, Charlotte; Aaserud, Marie Bruvoll
Master thesis
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URI
https://hdl.handle.net/11250/2825188
Date
2021
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  • Master of Science [1116]
Abstract
Managerial characteristics in financial decisions have gained more attention during

the last decades. Hence, this thesis aims to investigate the effect of CEO

characteristics on earnings management practices for private Norwegian small and

medium-sized enterprises (SMEs). In particular, this thesis tries to examine a

relationship between the CEO characteristics gender, age, tenure, board

membership, and ownership on discretionary accruals, measured by the Jones

model (1991), the Modified Jones model by Dechow et al. (1995), and the model

by Kothari et al. (2005). We are using panel data obtained from the Center of

Corporate Governance Research (CCGR) database, which shows Norwegian firms

over the time period from 2000 to 2018. By using the three models for calculating

discretionary accruals, our results provide evidence that female CEOs, older CEOs,

and CEOs with high tenure tend to engage in less earnings management in private

Norwegian SMEs. These findings are also proven to be robust for several model

specifications. Our findings could be valuable to users of financial information and

policymakers who are interested in increasing the reliability of financial reporting.
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Masteroppgave(MSc) in Master of Science in Business, Accounting and Business Control - Handelshøyskolen BI, 2021
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Handelshøyskolen BI

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