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This study examines the effect of the exogenous increase in the presence of female directors on FTSE350 corporate boards in the UK, as mandated by the Davies Report (2011), on the association between earnings management and CEO incentive compensation. We use a hand-collected dataset of FTSE350...
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This paper examines the impact of female directors on earnings quality in a developing country that has significant gender equality gap. An analysis of previous research reveals the dearth of literature in this area. Therefore, this study aims to fill the gap in the literature by examining the...
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The current study investigates how board gender diversity moderates the relationship between corporate governance mechanisms (CG) and earnings management (EM) practices of firms in sub-Saharan Africa. The study samples annual reports and financial statements of 52 firms from nine sub-Saharan...
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