The impact of CEO attributes on real earnings management in Saudi Arabia

Boudiab, Mourad; Belhimer, Messaoud

مجلة البحوث الاقتصادية المتقدمة
Volume 10, Numéro 1, Pages 449-459
2025-03-31

The Impact Of Ceo Attributes On Real Earnings Management In Saudi Arabia

Authors : Boudiab Mourad . Belhimer Messaoud .

Abstract

This research aims to investigate and determine the relationship between CEO characteristics and REM of Saudi financial firms from 2012 to 2023. Four attributes of a chief executive officer have been examined in this study: tenure, duality, ownership, and financial expertise. 504 observations throughout twelve years, from 2012 to 2023, make up the sample. CEO ownership, duality, and financial expertise have a significant negative association with real earnings management out of the four characteristics. However, the last feature of this study is CEO tenure, which the current research demonstrated to have a positive and significant relationship with real earnings management.