Why are not men and women more alike? Gender and clawbacks in the trade-off between accrual and real activity earnings manipulation

Sari, Ratna Candra and Sholihin, Mahfud and Zuhrohtun, Zuhrohtun and Purnama, Ida Ayu and Dewanti, Patriani Wahyu and Udhma, Umi Syafaatul (2023) Why are not men and women more alike? Gender and clawbacks in the trade-off between accrual and real activity earnings manipulation. GENDER IN MANAGEMENT, 38 (8). pp. 1117-1134. ISSN 1754-2413

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Abstract

PurposeThe purpose of this study is to examine the trade-off between accrual and real activity earnings manipulation by considering gender and punishment as one aspect of clawbacks. Design/methodology/approachTo achieve the research objectives, experimental design research was used, involving 183 professional accountants in Indonesia. This was followed by interviews with board members of public companies in Indonesia. FindingsAfter the adoption of clawbacks, the intention to manipulate accruals decreased more among women than among men. However, the possible unintended consequences of clawbacks, particularly an increase in real activity manipulation, did not differ between women and men. Originality/valueThere are still few studies that use experimental designs to examine the consequences of clawback. Our study is expected to provide a novel contribution to the literature on the consequences of clawbacks as we use an experimental method. Besides, previous research that tested the consequences of clawback, using both archival and experimental data, had not considered the gender aspect, thus prompting this study to fill the research gap related to the consequences of clawback adoption by including the gender variable.

Item Type: Article
Uncontrolled Keywords: Clawback; Real activity manipulation; Accruals manipulation; Gender; Earnings management
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Economics & Business > Master in Accounting (M.Acc.)
Depositing User: Sri JUNANDI
Date Deposited: 31 Oct 2024 01:20
Last Modified: 31 Oct 2024 01:20
URI: https://ir.lib.ugm.ac.id/id/eprint/10151

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