Gender diversity, corporate social responsibility and real earnings management for policy management decision: evidence from emerging market
Awaisu Adamu Salihi,
Haslindar Ibrahim,
Dayana Mastura Baharudin
Abstract:Purpose
The study aims to examine whether board gender diversity and corporate social responsibility (CSR) affect real earnings management (REM) practices of public companies in Nigeria.
Design/methodology/approach
The study analyzes data of public companies for the period of 2011 through 2020. Data on board gender diversity, CSR and REM were collected from audited financial statements.
Findings
The empirical findings show that companies with greater diverse board are effective in restraining REM, thus suppo… Show more
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