This paper examines the relationship between the presence of female board members and board quality across two groups of European countries between 2000 and 2011. Using simultaneous regression analysis, we find that female representation is associated with board quality and board independence....

Purpose – The purpose of this paper is to examine the association between earnings management and the gender of the firm's executives.Design/methodology/approach – Panel regressions of discretionary accruals on a set of female executive dummies and firm-specific controls.Findings – The...