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Do women on boards and in top management reduce earnings management? : evidence in France
Lakhal, Faten; Aguir, Amal; Lakhal, Nadia; Malek, Adnane - In: The journal of applied business research 31 (2015) 3, pp. 1107-1118
Persistent link: https://www.econbiz.de/10011304709
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Women directors, family ownership and earnings management in Malaysia
Abdullah, Shamsul Nahar; Ku Nor Izah Ku Ismail - In: Asian review of accounting 24 (2016) 4, pp. 525-550
Persistent link: https://www.econbiz.de/10011641842
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Impactful female directors and earnings management : the moderating effect of ownership concentration
Al-Absy, Mujeeb Saif Mohsen - In: Administrative Sciences : open access journal 13 (2023) 5, pp. 1-15
The aim of this study was to examine the moderating effect of ownership concentration (OC) on the relationship between impactful female directors and earnings management (EM). The study concentrated on firms with the lowest positive earnings, measured by return on assets. The results showed that...
Persistent link: https://www.econbiz.de/10014318815
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Between glass ceilings : female non-executive directors in UK quoted companies
Li, Carmen (contributor); Wearing, Bob (contributor) - 2002
Persistent link: https://www.econbiz.de/10001733355
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Internal corporate governance mechanisms and financial performance : evidence from the UK's top FTSE 100 listed companies
Elmghaamez, Ibrahim Khalifa; Akintoye, Eritobi - In: International journal of business governance and ethics … 15 (2021) 2, pp. 190-214
Persistent link: https://www.econbiz.de/10012506749
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Gender diversity on corporate boards and earnings management : evidence for European Union listed firms
Alves, Sandra - In: Cogent business & management 10 (2023) 1, pp. 1-20
Using a sample of 3.808 non-financial European Union listed companies from 2011 to 2020, this study extends previous research by empirically examining how board gender diversity affects the magnitude of earnings management. The results support the predicted (negative) relationship between female...
Persistent link: https://www.econbiz.de/10014471072
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Gender parity on top boards is still a far-off goal, and it is time for companies to take action
Kirsch, Anja; Sondergeld, Virginia; Thompson, Philipp … - In: DIW weekly report : economy, politics, science : a … 13 (2023) 3/4, pp. 17-19
Persistent link: https://www.econbiz.de/10013532149
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Corporate reporting provides insight into companies' commitment to gender equality
Kirsch, Anja; Sondergeld, Virginia; Thompson, Philipp … - In: DIW weekly report : economy, politics, science : a … 13 (2023) 3/4, pp. 32-39
Many companies in Germany must provide information beyond financial figures in their annual reports. For some years now, legislators have increasingly required information on non-financial aspects, such as the shares of women in leadership positions. Using a quantitative text analysis of annual...
Persistent link: https://www.econbiz.de/10013532157
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The bidirectional relationship between corporate social responsibility and financial reporting quality : does gender diversity matter? : evidence from US companies
Toukabri, Mohamed; Kateb, Ines - In: The journal of corporate accounting & finance 34 (2023) 2, pp. 187-212
Persistent link: https://www.econbiz.de/10014279501
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The effects of corporate governance mechanisms on earnings management of listed firms in Nigeria
Uwuigbe, Uwalomwa; Peter, Daramola Sunday; Oyeniyi, … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 159-174
This study basically examined the effects of corporate governance mechanism on earnings management in Nigeria. To achieve the objectives of this study, a total of 40 listed firms in the Nigerian stock exchange market were selected and analyzed for this study using the judgmental sampling...
Persistent link: https://www.econbiz.de/10010395912