The effect of male CEO masculinity face on earnings management: Evidence from Indonesia

This study aims to prove the consistency of Agency Theory, Behavioral Consistency Theory and Upper Echelon as a solution explain influence male CEO masculinity on earnings management. uses quantitative approach with population research sample using companies Indonesia Stock Exchange in 2016–2021. The collected images faces identified CEOs from data website company websites Google searches. analysis method this Ordinary Least Square Regression, Fixed Effects, Random Robust by Stata Software which is one regression solving procedures that has high level flexibility connects theories, concepts can be carried out variable. These findings higher CEO’s face an impact increasing management, vice versa, lower decrease empirical have implications for management policy maker regarding policies, so these used corporate government provide evidence field behavioral accounting looking at determinant