Abstract
This study aims to examine the effect of political connections on executive compensation through earnings management as a mediating variable. This study uses a sample of all companies listed on the Indonesian Stock Exchange from 2016 to 2018. The total sample in this study was 1,145 observations. The analysis technique used in this study uses a partial least square (PLS) model. The results showed that political connections had a positive effect on executive compensation. We also found that earnings management mediated the influence of political connections on executive compensation.
| Original language | English |
|---|---|
| Pages (from-to) | 496-511 |
| Number of pages | 16 |
| Journal | International Journal of Innovation, Creativity and Change |
| Volume | 13 |
| Issue number | 4 |
| Publication status | Published - 2020 |
Keywords
- Earnings management
- Executive compensation
- Political connections