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Female directors and earnings management in high‐technology firms

Gavious, Ilanit; Segev, Einav; Yosef, Rami - In: Pacific Accounting Review 24 (2012) 1, pp. 4-32

Purpose – This study, based on a merger of gender and accounting theories, aims to explore whether and how earnings management is affected by the presence of female directors on the board of directors and on the audit committee. Design/methodology/approach – The study employs both a...

Persistent link: https://www.econbiz.de/10014968728

Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of fair value accounting

Chen, Ester; Gavious, Ilanit - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 217-250

Persistent link: https://www.econbiz.de/10011563686

Discussion of "unrealized earnings, dividends and reporting aggressiveness: an examination of firms' behavior in the era of fair value accounting"

Wang, Shiheng - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 251-257

Persistent link: https://www.econbiz.de/10011574231

Complementary relationship between female directors and financial literacy in deterring earnings management : the case of high-technology firms

Chen, Ester; Gavious, Ilanit - In: Advances in accounting : a research annual 35 (2016), pp. 114-124

Persistent link: https://www.econbiz.de/10011713501

The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption

Chen, Ester; Gavious, Ilanit - In: Accounting and finance : journal of the Accounting … 57 (2017) 3, pp. 681-699

Persistent link: https://www.econbiz.de/10011798920

Does tax avoidance increase or decrease when tax enforcement is stronger? : evidence using CSR heterogeneity perspective

Gavious, Ilanit; Livne, Gilad; Chen, Ester - In: International review of financial analysis 84 (2022), pp. 1-14

Persistent link: https://www.econbiz.de/10013472712

Financial reporting misconduct : evidence from the field

Amar, Moty; Chen, Ester; Gavious, Ilanit; Weihs, Hagit - In: Finance research letters 47 (2022) 1, pp. 1-9

Persistent link: https://www.econbiz.de/10013457302