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CEO Gender's Impact on Creative Accounting Motives and Manipulation: Evidence from Slovakia

In: Corporate Practices: Policies, Methodologies, and Insights in Organizational Management

Author

Listed:
  • Jakub Michulek

    (University of Zilina)

  • Anna Krizanova

    (University of Zilina)

Abstract

Accounting may be considered a mirror of all business operations carried out by corporations and their workers. In recent decades, accounting has been associated with creative accounting. It is an adjustment of the financial statements in favor of the company. The scientific article aims to find out whether the gender of the CEO influences the motives leading to creative accounting and the influence of the gender of the CEO on the implementation of creative accounting by employees under the direction of the CEO. Contingency tables, the Pearson Chi-Square test, the Phi coefficient, and correspondence analysis were used. Based on the results, it is possible to claim that “the gender of the CEO has an influence on the motives leading to the implementation of creative accounting in the company” and “the gender of the CEO has an effect on the execution of the CEO's orders to adjust the financial statements.” It has been proven that women would do creative accounting to increase or maintain capital levels or increase the competitiveness of the company; men to get time to settle debts and increase personal profit; and in the case of a mixed line, it is about attracting investors and beating analysts’ estimates of the company's future performance. If the CEO is a man, the employees would do creative accounting, but not for women, and in a mixed line, they would need to know the answer.

Suggested Citation

  • Jakub Michulek & Anna Krizanova, 2024. "CEO Gender's Impact on Creative Accounting Motives and Manipulation: Evidence from Slovakia," Springer Proceedings in Business and Economics, in: Sebastian Kot & Bilal Khalid & Adnan ul Haque (ed.), Corporate Practices: Policies, Methodologies, and Insights in Organizational Management, pages 479-493, Springer.
    • Handle: RePEc:spr:prbchp:978-981-97-0996-0_28
    DOI: 10.1007/978-981-97-0996-0_28
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