Purpose The purpose of this paper is to examine whether the gender of the top executives is associated with the strength of corporate governance mechanisms within a firm. Design/methodology/approach The paper uses panel and instrumental variable regressions on an eight-year sample of the S&P...

Purpose – The purpose of this paper is to examine the association between earnings management and the gender of the firm's executives. Design/methodology/approach – Panel regressions of discretionary accruals on a set of female executive dummies and firm-specific controls. Findings – The...

Purpose – The purpose of this paper is to examine the association between earnings management and the gender of the firm's executives. Design/methodology/approach – Panel regressions of discretionary accruals on a set of female executive dummies and firm‐specific controls. Findings – The...