Narcissism CEOs and Earning Management in Islamic Bank Evidence in Indonesia

N. Savitri, D. Siswantoro
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引用次数: 2

Abstract

This study examines relationship between psychological aspects of CEOs in Islamic Banking to earnings management, psychological aspects related to narcissism CEO. Based on the upper echelon theory, this study picks up the notion that narcissistic CEOs take advantage of accounting choices to enhance their firms and inherently their own personal track records. CEO considered parties related to the company's strategy and decision making, specifically for loan loss provision that represents earning management in the bank industry. Limited research in Islamic area especially in Islamic bank, which explain the psychological aspect from CEO. This study uses a sample of Islamic Banking in Indonesia 2014-2018, which is to measure CEO narcissism by using a photo size of CEO from the annual report, measurement of earnings management using loan loss provision. This study found evidence that there is no relationship between the psychological features of the CEO on earnings management in Islamic Bank.
印尼伊斯兰银行的自恋ceo与盈利管理
本研究考察了伊斯兰银行CEO心理方面与盈余管理、自恋型CEO心理方面的关系。基于上层梯队理论,本研究发现自恋型ceo利用会计选择来提升他们的公司和自身的个人业绩记录。CEO考虑了与公司战略和决策相关的各方,特别是代表银行业盈余管理的贷款损失拨备。在伊斯兰教领域,特别是伊斯兰银行方面的研究较少,从CEO的心理方面解释了这一点。本研究以2014-2018年印度尼西亚伊斯兰银行为样本,通过使用年度报告中CEO的照片大小来衡量CEO的自恋程度,使用贷款损失准备来衡量盈余管理。本研究发现,伊斯兰银行CEO的心理特征与盈余管理之间没有关系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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