Exploring the Impact of Executive Team Background Characteristics on Corporate Earnings Management

Yuer Chen and Ruizi Tang

Strategic Management Insights, 2025, vol. 2, issue 1, 1-12

Abstract: This study uses the modified Jones model, supported by upper echelon theory, to measure two types of earnings management strategies: accrual-based and real earnings management. The study examines how the overall background characteristics of executive teams, such as age, gender, education level, and experience in the financial industry, influence the choice of earnings management strategies. The findings suggest that executive teams nearing retirement age or with a higher proportion of women tend to avoid earnings management, while teams with higher education levels are more likely to engage in real earnings management.

Keywords: executive team; background characteristics; earnings management; modified Jones model (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:axf:smiaaa:v:2:y:2025:i:1:p:1-12

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