Demographic characteristics of Financial senior managers and earnings management strategy
Earnings management is the manipulation of the financial reporting process by corporate senior managers for personal interests. According to upper echelons theory, managers choose company strategies based on their personal interpretations and these interpretations depend on the managers' experiences, values, and Characteristics. In this study, the relationship between demographic characteristics of senior managers and earnings management strategy in 138 companies listed on the Tehran Stock Exchange in the years 2013- 2018 has been investigated. Multivariate regression model and combined data were used to analyze the data and test the hypotheses. The results of this study show that the presence of female senior financial managers does not have a significant relationship with accrual-based earnings management and real earnings management and the experience of senior financial managers has a positive and significant relationship with accrued earnings management and this relationship is not significant for real earnings management. The results also show that higher education of senior financial managers has a positive and significant relationship with accrual and real earnings management
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