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Recognizing the growing importance of gender diversity in corporate governance, this study delves into the impact of women directors' attributes on earnings management. Focusing on listed banks in the Indonesia Stock Exchange, we hand-collect women directors' profiles from 2017 to 2021. Notably,...
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selection was based on their market share in the industry. To compute VaR, data on each bank's day-to-day gain/loss between 1 … study, VaR estimation of each bank's gain/loss on foreign currency transactions generated using QR regression approach …
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