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...
