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

Bibliographic Data

ID12920555
AuthorsRatna Sari (0000-0002-3544-4168, Yogyakarta State University, corresponding author), Mahfud Sholihin (0000-0003-0773-4501, Universitas Gadjah Mada), Zuhrohtun Zuhrohtun (Universitas Pembangunan Nasional Veteran Yogyakarta), Ida Ayu Purnama (Universitas Pembangunan Nasional Veteran Yogyakarta), Patriani Wahyu Dewanti (0000-0003-3861-1205, Yogyakarta State University), Umi Syafaatul Udhma (Universitas Gadjah Mada)
Year2023
Volume38
Issue8
Pages1117-1134
Publication date2023-04-27
Open AccessYes
TypeARTICLE
VenueGender in Management An International Journal (JOURNAL)
Journal identifiersISSN: 1754-2413 • E-ISSN: 1754-2421
PublisherEmerald Publishing Limited (PUBLISHER • GB)
DOI10.1108/gm-06-2022-0203
OpenAlexW4367322269
LanguageEN
References cited56

Purpose The 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/approach To 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. Findings After 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/value There 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

Accrual · Business · Demographic economics · Earnings · Economics · Originality · Political science · Punishment (psychology · Research design · Sociology · Unintended consequences · Value (mathematics · Auditing, Earnings Management, Governance · Computer Science · Corporate Finance and Governance · Law, Economics, and Judicial Systems · Psychology · Social Psychology · Accounting

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