Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/289224 
Year of Publication: 
2022
Citation: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 9 [Issue:] 1 [Article No.:] 2115733 [Year:] 2022 [Pages:] 1-19
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
This study aims to prove the consistency of Agency Theory and Behavioral Consistency Theory as a solution to explain the role of Earnings Management in mediating the influence of male CEO masculinity on leverage. This research uses a quantitative approach with the population and research samples using companies on Indonesia's Stock Exchange in 2014-2018. This study collected facial images identified as male CEOs from data from Indonesia's Stock Exchange website and company websites and utilized Google searches. The data analysis method in this study uses Structural Equation Modeling (SEM) with Stata Software which connects theories, concepts and data that can be carried out on research variables. The findings explain that the decrease and increase in Earning Management practices has an impact on increasing and decreasing the value of the masculinity face of male CEOs also has an impact on increasing and decreasing the value of corporate leverage.
Subjects: 
CEO male
earnings management
leverage
masculinity
JEL: 
G02
G32
G34
M1
Z1
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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