Abstract:This study examines the effect of the board of commissioners’ composition on earnings management with gender as a moderating variable. Firm samples were selected from Indonesian public companies for 2019-2021. By applying the purposive sampling technique, a total of 1499 company observations are available for hypothesis testing. This study found that gender does not affect the relationship between board composition and earnings management. In addition, board size has a negative relationship with earnings manag… Show more
Set email alert for when this publication receives citations?
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.