Purpose: Investigate how gender diversity on the board of directors and board remuneration influence earnings quality in Spanish listed firms.Design/methodology/approach: The primary empirical method uses a Tobit semiparametric estimator with firm-industry level fixed effects and an innovative...

This paper analyses the impact of both, the ownership structure features and the institutional settings, on real-based activities manipulation based on a sample of listed companies in the underexplored Latin American market for the period of 2004–2016. Using panel data based-GMM system...