Purpose – The purpose of this paper is to determine whether the representation of women on the boards (WOMBDs) and audit committees is associated with a reduction in the practice of earnings management and whether women are associated with income reducing (conservative) rather than...

The diversity disclosures by Canadian corporations are examined to show how references to ‘merit’ and ‘diversity’ are used strategically by many corporations to support the gendered status quo and to resist pressures to increase the representation of women on boards. References to...

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...