Attributes of female directors and accruals-based earnings management

Hany Elzahar, Alaa Zalata and Marwa Hassaan

Cogent Business & Management, 2022, vol. 9, issue 1, 2139212

Abstract: Based on the notion that female directors are superior in monitoring and informed by a theoretical framework that draws insights from agency, resource dependence, and upper echelon theories, this study investigates the impact of female monitoring director’s tenure and busyness on mitigating managerial opportunistic behavior, applying to a sample of US firms over the period from 1998 to 2014. In line with the theoretical foundation, results demonstrate that both long tenure and more directorships have a positive impact on female directors monitoring competency. This finding is auxiliary supported by the further analysis considering the impact of the Sarbanes-Oxley act on the association between monitoring female directors' attributes and earnings management practices. Accordingly, this study contributes to the literature on the influence of different attributes of female monitoring directors on their monitoring competency. This in turn provides an insight to decision makers that could help in recruitment of female directors that can better enhance monitoring effectiveness of corporate boards.

Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/23311975.2022.2139212 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2139212

Ordering information: This journal article can be ordered from
http://cogentoa.tandfonline.com/journal/OABM20

DOI: 10.1080/23311975.2022.2139212

Access Statistics for this article

Cogent Business & Management is currently edited by Len Tiu Wright and Tahir Nisar

More articles in Cogent Business & Management from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().