Arun, Thankom Gopinath, Almahrog, Yousf Ebrahem and Ali-aribi, Zakaria (2015) Female Directors and Earnings Management: Evidence from UK companies. International Review of Financial Analysis, 39 . pp. 137-146. ISSN 1057-5219
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Official URL: http://dx.doi.org/10.1016/j.irfa.2015.03.002
Since the gender diversity of boards and reporting of earnings are two most debated issues in the corporate world, the paper examined how the presence of women directors on the corporate board influence earnings management practices. We found that firms with a higher number of female and independent female directors are adopting restrained earnings management practices in the UK. We further made a distinction between high and low debt firms, and the outcomes reveal that female directors have a positive effect on the earnings management in low debt firms. The paper contributes to the debate on gender diversity on boards, and its impact on the use of accounting discretion in financial reporting.
|Subjects:||Social studies > Sociology|
|Schools:||Faculty of Business, Law & Applied Social Studies > School of Business|
|Deposited By:||Thankom Gopinath Arun|
|Deposited On:||17 Apr 2015 12:14|
|Last Modified:||22 Mar 2017 14:35|
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