Using a large sample of Chinese listed companies during period from 2005 to 2014, this paper investigates whether the managerial characteristics of Chairman affect earnings management. Using McNichols [1] accrual-based and Roychowdhury [2] real earning management, we find that companies with female, long-tenured, older and more educated Chairman have lower absolute discretionary accruals and lo...

This study investigates the influence of board chairman characteristics on level real earnings management for listed firms with lowest positive Main Market Bursa Malaysia. Based Ordinary Least Square regression, findings indicate that independence and have a significant association. However, BC’s age, other hand, was found to be strongly connected lesser degree management. Other characteristics...