CEO Gender's Impact on Creative Accounting Motives and Manipulation: Evidence from Slovakia

Jakub Michulek () and Anna Krizanova
Additional contact information
Jakub Michulek: University of Zilina
Anna Krizanova: University of Zilina

A chapter in Corporate Practices: Policies, Methodologies, and Insights in Organizational Management, 2024, pp 479-493 from Springer

Abstract: Abstract Accounting may be considered a mirror of all business operations carried out by corporations and their workers. In recent decades, accounting has been associated with creative accounting. It is an adjustment of the financial statements in favor of the company. The scientific article aims to find out whether the gender of the CEO influences the motives leading to creative accounting and the influence of the gender of the CEO on the implementation of creative accounting by employees under the direction of the CEO. Contingency tables, the Pearson Chi-Square test, the Phi coefficient, and correspondence analysis were used. Based on the results, it is possible to claim that “the gender of the CEO has an influence on the motives leading to the implementation of creative accounting in the company” and “the gender of the CEO has an effect on the execution of the CEO's orders to adjust the financial statements.” It has been proven that women would do creative accounting to increase or maintain capital levels or increase the competitiveness of the company; men to get time to settle debts and increase personal profit; and in the case of a mixed line, it is about attracting investors and beating analysts’ estimates of the company's future performance. If the CEO is a man, the employees would do creative accounting, but not for women, and in a mixed line, they would need to know the answer.

Keywords: Gender equality; Motives of creative accounting; Creative accounting; Slovakia; Correspondence accounting (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-981-97-0996-0_28

Ordering information: This item can be ordered from
http://www.springer.com/9789819709960

DOI: 10.1007/978-981-97-0996-0_28

Access Statistics for this chapter

More chapters in Springer Proceedings in Business and Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().