The Relationship between Shareholder Gender and Earnings Management in Private Italian Companies

Simone Poli

International Journal of Business and Management, 2016, vol. 12, issue 1, 11

Abstract: Although the relationship between the type and characteristics of shareholders and earnings management practices is a topic that has been extensively investigated in the literature, the specific relationship between shareholder gender and earnings management practices has been overlooked by scholars. To contribute to filling this knowledge gap, this study investigates whether and how shareholder gender is related to the magnitude of abnormal (or discretionary) accruals in private Italian companies. It shows that the relationship between female ownership and the magnitude of abnormal accruals is not linear (and negative), but quadratic. This means that the practice of manipulating accruals is not contrasted by the presence of female ownership but by the presence of gender heterogeneity in the ownership structure.

Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ibn:ijbmjn:v:12:y:2016:i:1:p:11

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