Does gender diverse board mean less earnings management?

Kyaw, Khine; Olugbode, Mojisola; Petracci, Barbara

doi:10.1016/j.frl.2015.05.006

Cited by 123 publications

(104 citation statements)

References 17 publications

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“…Hypothesis 1 that proposed the negative effect of women in top supervisory on earnings management characterized women as more conservative in financial reporting, therefore the earning quality in financial statements could be supported with empirical data. The findings were aligned with previous research by Kyaw, Olugbode, & Petracci (2015) who described the negative significant effect of women on top supervisory toward earnings management. Liu, Wei, & Xie (2016) | 574 | earnings management and women in top supervisory.…”

Section: Women In Top Supervisorysupporting

confidence: 89%

Women on boards and earnings management: What really matters?

Hala

2019

Jurnal Keuangan Dan Perbankan

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The diversity of gender and income conservatism has been intriguing topics over the last decade. The effect of women who are more likely to be financially conservative than men will bring impact on the practices of conservative accounting, particularly when determining revenues for corporate governance. Therefore, we investigate the effects of women leaders in corporate business and their impacts on earnings management. The population of the study includes companies indexed in the Indonesia Stock Exchange, except for banking corporates. By using purposive sampling, 341 companies were selected for observation within six years. Total population sampling is 2046 data (firmyears). Hypothesis testing employed the multiple regression model on panel data with the Ordinary Least Square (OLS) approach. The estimation result of the Jones Model indicates women in top supervisory have no significant effect on earnings management while women in top management have a negative significant effect on earnings management. In addition, the hypothesis testing with the Kothari model demonstrates a negative significant effect of both women in top supervisory and women in top management toward earnings management. Therefore, we justify that women in top supervisory and women in top management bring prominent contributions to corporate business mainly in the financial sector, particularly in the improvement of financial reports by reducing the likelihood of earnings management practices.

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Section: Women In Top Supervisorysupporting

confidence: 89%

Women on boards and earnings management: What really matters?

Hala

2019

Jurnal Keuangan Dan Perbankan

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“…A study by Arun, Almahrog, and Aribi (2015) showed that UK companies with higher number of independent female directors on the corporate board, have reduced earnings management practices. On top of that, Kyaw, Olugbode, and Petracci (2015) also presented similar result among European countries with high gender equality.…”

Section: Asian Journal Of Finance and Accountingsupporting

confidence: 63%

The Vital Role of Gender Diversity on Corporate Outcomes: The Need for Empirical Studies Concerning Frontier Markets

Badru

Bagudu²,

Alfa³

2015

AJFA

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The purpose of the study is to review empirical studies related to gender diversity on corporate outcomes and suggest the need for more empirical research on gender diversity in frontier markets. Several empirical studies have identified the need for a critical mass of female directors and executives in corporate firms. This review further justifies the clamour for more female representation on boards globally. Nigeria is a country that has very weak corporate governance compared to the United States (US) and other developed countries. Therefore, the ISSN 1946-052X 2015 present study suggests that more empirical studies in this area should be carried out and widely explored. It is hoped that capital market regulatory authority can consider the need for 35% women in public institutions and corporate settings. In other words, there is an urgent need for the implementation of this policy as this would have implications for women's development and career planning. Asian Journal of Finance & Accounting

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“…A number of firm-specific control variables included in the study are based on the existing literature (Amran, Ishak, and Abdul Manaf, 2016;Chandren et al, 2015;Kyaw, Olugbode, and Petracci, 2015). Specifically, firm growth shows that there is no relationship with real earnings management at a coefficient of 0.0620.…”

Section: Resultsmentioning

confidence: 99%

The Effect of Board Attributes on Real Earnings Management in Nigerian Financial Institutions

Abubakar

Ishak

Sitraselvi

et al. 2017

Journal of Accounting, Business and Finance Research

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The purpose of this study is to examine the relationship between board attributes and real earnings management of listed Nigerian financial institutions. The residuals from Roychowdhury model (2006) is used to proxy real earnings management. Data were collected from 45 financial institutions quoted on the Nigerian Stock Exchange (NSE) from 2011 to 2016. For analysis purpose, the Panel Corrected Standard Errors (PCSEs) regression was utilized. The regression result shows that board meeting and board expertise have a significant positive impact on real earnings management. Whereas, female directors has a significant negative influence on real earnings management. The study recommends that the authorities concerned in Nigeria should concentrate on the recent technique of real earnings management (cash flow from operation, discretionary expenses and cost of goods sold) known to board members in developed economies in order to play a pivotal role in constraining corporate managers to act opportunistically in the ordinary course of business activities and preparing financial reports.

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Does gender diverse board mean less earnings management?

Cited by 123 publications

References 17 publications

Women on boards and earnings management: What really matters?

Women on boards and earnings management: What really matters?

The Vital Role of Gender Diversity on Corporate Outcomes: The Need for Empirical Studies Concerning Frontier Markets

The Effect of Board Attributes on Real Earnings Management in Nigerian Financial Institutions

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