Kim, Hyun Ah; Jeong, Seok Woo - In: International Journal of Accounting & Information Management 26 (2018) 3, pp. 362-383
Purpose: This paper aims to investigate the relation between gender diversity in employees and earnings quality. Specifically, how gender diversity among full-time and part-time employees is associated with discretionary accruals in Korea is examined. Design/methodology/approach: The author...