Attributes of female directors and accruals-based earnings management

Elzahar, Hany; Zalata, Alaa Mansour; Hassaan, Marwa

doi:10.1080/23311975.2022.2139212

Cited by 3 publications

(4 citation statements)

References 80 publications

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“…For example, Pucheta-Martínez et al (2016, 2018 revealed that having female institutional directors on boards can increase firm value, but if their representation exceeds a particular threshold, it may lead to a decline in firm performance. In addition, Zalata et al (2022) suggest that the involvement of female directors with a pertinent financial background has a more significant positive impact on earnings quality compared to the participation of female directors without such a background. Conversely, females exhibit more prudent behavior when making critical corporate decisions than males (Huang and Kisgen, 2013;Levi et al 2014;Ma et al 2022).…”

Section: Background Literaturementioning

confidence: 98%

“…The second trend is associated with the impact of women on boards on earnings, risk, and management (Bogdan et al 2022;Elzahar et al 2022;Guizani and Abdalkrim, 2022;Huang and Mirza, 2023;Huang and Kisgen, 2013;Levi et al 2014;Ma et al 2022;Mensah and Boachie, 2023;Neuberger et al 2023;Pucheta-Martínez et al 2016, 2018Pucheta-Martínez and Bel-Oms, 2019;Sattar et al 2022;Shauki and Oktavini, 2022;Zalata et al 2022). For example, Pucheta-Martínez et al (2016, 2018 revealed that having female institutional directors on boards can increase firm value, but if their representation exceeds a particular threshold, it may lead to a decline in firm performance.…”

Section: Background Literaturementioning

confidence: 99%

“…2022; Elzahar et al. 2022; Guizani and Abdalkrim, 2022; Huang and Mirza, 2023; Huang and Kisgen, 2013; Levi et al. 2014; Ma et al.…”

Section: Background Literaturementioning

confidence: 99%

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Board gender diversity and cost of debt financing: Evidence from Latin American and the Caribbean firms

Gonzalez‐Ruiz,

Marín‐Rodríguez,

Peña

2023

J Corp Accounting Finance

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This research examines the relationship between board gender diversity and the cost of debt financing in Latin American and Caribbean firms. We implement the Fuzzy Logistic Autoencoder model, using data for 470 firms spanning 2016–2021 from the Eikon Refinitiv Thomson Reuters database. Our findings suggest that the variables independent board, policy board diversity, sustainable development goal 5, executive gender diversity, and governance consistently demonstrated effects on reducing the short‐term and long‐term debt cost over the period analyzed. Consequently, the potential benefits of including women on the board of directors are conducive to improving the firm's reputation, which materializes in reducing the cost of debt. The results offer valuable insights to researchers and investors seeking to understand the role of BGD composition within firms and its financial impact.

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Section: Background Literaturementioning

confidence: 98%

Section: Background Literaturementioning

confidence: 99%

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Board gender diversity and cost of debt financing: Evidence from Latin American and the Caribbean firms

Gonzalez‐Ruiz,

Marín‐Rodríguez,

Peña

2023

J Corp Accounting Finance

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“…Nondiscretionary accruals are related to the normal operations of companies, but discretionary accruals are at the discretion of company executives and are often controlled by opportunistic manipulation. The study takes the performance-adjusted Jones model (Dechow et al, 2012;Kothari et al, 2005) to evaluate discretionary accruals, which has mostly been depicted as financial reporting quality or earnings management (Choudhary & Singh, 2020;Elzahar et al, 2022;Song et al, 2023;Thuy et al, 2021).…”

Section: Accrual-based Earnings Managementmentioning

confidence: 99%

Impact of the Independent Directors' Social Network on Earnings Management Before and During the COVID-19 Period

Qi,

Che Azmi,

Abdul Jalil

2023

IJFEB

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This study examines the impact of the independent directors' social network on earnings management before and during the COVID-19 pandemic. The COVID-19 pandemic increased uncertainty and pressure in the business environment, which led to intensified earnings management of listed companies worldwide. The research constructs centrality indexes of the independent director social network through the social network analysis method and conducts an empirical study on 1,167 A-share listed companies in China from 2009 to 2020. The relationship between independent directors' network centrality and accrual-based earnings management of companies is examined. Empirical results reveal that independent directors' network centrality is associated with higher accrued earnings management and undesirable corporate practices such as earnings management can be disseminated through directors' social networks. This research innovatively incorporates the research findings into the COVID-19 context, further indicating that independent directors' social network is associated with higher accrued earnings management during the COVID-19 period than before. This research will provide insights for regulators, specifically regulators in China, regarding the independent directors' composition and effectiveness.

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Women director characteristics and earnings quality: evidence from banking industry in Indonesia

Aryani,

Mahendrastiti,

Setiawan

et al. 2024

Cogent Business & Management

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Attributes of female directors and accruals-based earnings management

Cited by 3 publications

References 80 publications

Board gender diversity and cost of debt financing: Evidence from Latin American and the Caribbean firms

Board gender diversity and cost of debt financing: Evidence from Latin American and the Caribbean firms

Impact of the Independent Directors' Social Network on Earnings Management Before and During the COVID-19 Period

Women director characteristics and earnings quality: evidence from banking industry in Indonesia

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