In this study, we question the legitimacy of women directors through the performance of their attributes on corporate outcome. The three fundamental questions are the following: Is there a negative causal relationship between real earnings management (REM) and future performance (FP) in France...

This study examines the effect of the exogenous increase in the presence of female directors on FTSE350 corporate boards in the UK, as mandated by the Davies Report (2011), on the association between earnings management and CEO incentive compensation. We use a hand-collected dataset of FTSE350...

The current study investigates how board gender diversity moderates the relationship between corporate governance mechanisms (CG) and earnings management (EM) practices of firms in sub-Saharan Africa. The study samples annual reports and financial statements of 52 firms from nine sub-Saharan...

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...