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Do women on boards and in top management reduce earnings management? : evidence in France

Lakhal, Faten; Aguir, Amal; Lakhal, Nadia; Malek, Adnane - In: The journal of applied business research 31 (2015) 3, pp. 1107-1118

Persistent link: https://www.econbiz.de/10011304709

Women directors, family ownership and earnings management in Malaysia

Abdullah, Shamsul Nahar; Ku Nor Izah Ku Ismail - In: Asian review of accounting 24 (2016) 4, pp. 525-550

Persistent link: https://www.econbiz.de/10011641842

Impactful female directors and earnings management : the moderating effect of ownership concentration

Al-Absy, Mujeeb Saif Mohsen - In: Administrative Sciences : open access journal 13 (2023) 5, pp. 1-15

The aim of this study was to examine the moderating effect of ownership concentration (OC) on the relationship between impactful female directors and earnings management (EM). The study concentrated on firms with the lowest positive earnings, measured by return on assets. The results showed that...

Persistent link: https://www.econbiz.de/10014318815

Gender diversity on corporate boards and earnings management : evidence for European Union listed firms

Alves, Sandra - In: Cogent business & management 10 (2023) 1, pp. 1-20

Using a sample of 3.808 non-financial European Union listed companies from 2011 to 2020, this study extends previous research by empirically examining how board gender diversity affects the magnitude of earnings management. The results support the predicted (negative) relationship between female...

Persistent link: https://www.econbiz.de/10014471072

The bidirectional relationship between corporate social responsibility and financial reporting quality : does gender diversity matter? : evidence from US companies

Toukabri, Mohamed; Kateb, Ines - In: The journal of corporate accounting & finance 34 (2023) 2, pp. 187-212

Persistent link: https://www.econbiz.de/10014279501

The effects of corporate governance mechanisms on earnings management of listed firms in Nigeria

Uwuigbe, Uwalomwa; Peter, Daramola Sunday; Oyeniyi, … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 159-174

This study basically examined the effects of corporate governance mechanism on earnings management in Nigeria. To achieve the objectives of this study, a total of 40 listed firms in the Nigerian stock exchange market were selected and analyzed for this study using the judgmental sampling...

Persistent link: https://www.econbiz.de/10010395912

Do family ownership and control influence the consequences of IFRS adoption?

Wu, Chloe Yu-Hsuan; Hsu, Hwa-Hsien; Lin, Che-Hung - In: Corporate governance : an international review 32 (2024) 2, pp. 348-371

Persistent link: https://www.econbiz.de/10014533604

Gender diversity and earnings management : the case of female directors with financial background

Zalata, Alaa Mansour; Ntim, Collins G.; Alsohagy, … - In: Review of quantitative finance and accounting 58 (2022) 1, pp. 101-136

Persistent link: https://www.econbiz.de/10012796124

Connecting earnings management to the real world : what happens in the black box of the boardroom?

Brennan, Niamh - In: The British accounting review : the journal of the … 53 (2021) 6, pp. 1-15

Persistent link: https://www.econbiz.de/10013041242

Non-executive female directors and earnings management using classification shifting

Zalata, Alaa Mansour; Moursi, Tarek Abdelfattah - In: Journal of business research : JBR 134 (2021), pp. 301-315

Persistent link: https://www.econbiz.de/10012643764

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