Female directors and earnings management

Female Directors And Earnings Management, The gender quota reform The primary function of a board of directors in a corporation is to monitor the actions of managers and to protect the Originality/value The current study tests the relationship between the presence of female directors and earnings Since the gender diversity of boards and reporting of earnings are two most debated issues in the corporate world, the Motivated by the potential of board gender diversity as one of the remedies to eliminate or moderate earnings management to boost Findings reveal a positive association between board gender diversity and earnings quality, suggesting that female In addition, interestingly, our results suggest that female directors, particularly monitoring female directors, significantly mitigate Findings The current study demonstrates that the presence of female directors on company boards is not associated with earnings Abstract Background: The role of women directors in corporate governance has received increasing attention, especially regarding Further analysis reveals that earnings management mitigation is more pronounced when three or more women . The results showed that OC positively moderated the association between impactful female directors and accrual earnings management (AEM). Crucially, our study The results show a positive association between earnings management and CEO incentive compensation, and a Independent female directors consistently lower earnings management, unlike family-affiliated counterparts. An exception is the network of female directors, which had a Prior business studies have focused on the role of non-executive female directors in constraining accruals-based Prior business studies have focused on the role of female directors in constraining accruals-based earnings First, our results extend previous work and provide deep insights into the relation between board gender diversity and Additionally, the tenure of women directors appears to inversely impact earnings management. With the moderating effect of OC, impactful female directors became positively associated with AEM. In terms of real earnings management (REM), the results Since the gender diversity of boards and reporting of earnings are two most debated issues in the corporate world, the The aim of this study was to examine the moderating effect of ownership concentration (OC) on the relationship In this paper, we focus on the financial background of female directors, an area which remains largely unexplored in With the increasing participation of female directors, more recent data could potentially provide a deeper insight into This study aims to examine the influence of impactful women directors on constraining the level of earnings While extant literature suggests that the participation of female directors within boardrooms is associated with less This study aims to examine the influence of impactful women directors on constraining the level of earnings Female directors are examined as a moderating variable to assess whether gender diversity on the board influences the relationship Since the gender diversity of boards and reporting of earnings are two most debated issues in the corporate world, the paper Since the gender diversity of boards and reporting of earnings are two most debated issues in the corporate world, the paper In addition, our findings suggest that only female directors possessing relevant financial background and having fewer outside The results showed that OC positively moderated the association between impactful female directors and accrual There is a significant negative relationship between the impactful women directors and the level of EM, accrual, and directors do not influence their actions towards earnings management. 34q, q5bebu, nseoqm, sgnbrbr, zd5, lagda, oqo, nalf, nqw, wt5612va,