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.
Does gender diverse board mean less earnings management? / Kyaw, K.; Olugbode, M.; Petracci, B.. - In: FINANCE RESEARCH LETTERS. - ISSN 1544-6123. - STAMPA. - 14:(2015), pp. 135-141. [10.1016/j.frl.2015.05.006]
Does gender diverse board mean less earnings management?
PETRACCI, BARBARA
2015
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.File in questo prodotto:
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