Does gender diverse board mean less earnings management?

Khine Kyaw, Mojisola Olugbode and Barbara Petracci

Finance Research Letters, 2015, vol. 14, issue C, 135-141

Abstract: We examine the effect board gender diversity has on earnings management in European countries. The findings reveal that a gender diverse board mitigates earnings management in countries where gender equality is high. This provides an explanation to the inconclusive findings in the literature.

Keywords: Earnings management; Gender diversity; Corporate governance (search for similar items in EconPapers)
JEL-codes: G34 J16 M10 M41 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (20)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:14:y:2015:i:c:p:135-141

DOI: 10.1016/j.frl.2015.05.006

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