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Although the Senior Management Theory maintains that top management managers rely on their characteristics to interpret situations, form opinions, and make decisions, research in Brazil predominantly investigates how contractual, economic, and institutional aspects affect organizational choices. Thus, this study aimed to fill this gap and verify whether the characteristics of the Chief Financial Officer (CFO) are associated with the adoption of earnings management practices in entities. To this end, quantitative research was carried out, carried out by collecting information on Brazilian publicly-held companies. It was identified that the age and educational level of CFOs are negatively associated with earnings management practices. The findings suggest that, just as contractual, economic, and institutional characteristics affect the earnings management of entities, the observable characteristics of CFOs are also decisive in this process. [ABSTRACT FROM AUTHOR]