Gender diversity on corporate boards and earnings management: a review

Z Sanad, R Shiwakoti, A Al-Sartawi - Artificial Intelligence for Sustainable …, 2022 - Springer
An increasing number of researchers were motivated by the enormous actions toward
increasing the representation of women on corporate boards to test the relationship between …

Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures

AM Gerged, K Albitar… - International Journal of …, 2023 - Wiley Online Library
Our study examines whether internal corporate governance (CG) mechanisms moderate the
relationship between a firm's engagement in corporate environmental disclosure (CED) and …

Do women on board of directors have an impact on corporate governance quality and firm performance? A literature review

P Velte - International Journal of Sustainable Strategic …, 2017 - inderscienceonline.com
Women on board of directors (WOBD) should contribute to a sustainable strategic
management with regard to the increased stakeholder demand on social and environmental …

Board gender diversity, corporate governance, and earnings management: Evidence from an emerging market

N Orazalin - Gender in Management: An International Journal, 2020 - emerald.com
Purpose The purpose of this study is to examine whether board gender diversity and other
board characteristics affect earnings management practices of top public companies in …

CEO compensation and earnings management: does gender really matters?

O Harris, JB Karl, E Lawrence - Journal of Business Research, 2019 - Elsevier
A number of earlier studies suggest that earnings quality improves when females are in
senior management because of gender differences in risk-taking and ethical attitude. We …

Corporate governance mechanisms and earnings management: The moderating role of female directors

E Mensah, C Boachie - Cogent Business & Management, 2023 - Taylor & Francis
The current study investigates how board gender diversity moderates the relationship
between corporate governance mechanisms (CG) and earnings management (EM) …

Gender diverse board and earnings management: evidence from French listed companies

S Triki Damak - Sustainability Accounting, Management and Policy …, 2018 - emerald.com
Purpose The purpose of this paper is to investigate the influence of board gender diversity
on earnings management level and strategy. Design/methodology/approach This study is …

[PDF][PDF] The impact of board characteristics on earnings management in the international oil and gas corporations

HAR Al Azeez, EG Sukoharsono… - Academy of Accounting …, 2019 - researchgate.net
This study examined whether the Board Characteristics have any impact on Earnings
Management among the international Oil and Gas Corporation in the world. The Board …

Corporate governance compliance and accrual earnings management in eastern Africa: Evidence from Kenya and Tanzania

NM Waweru, NP Prot - Managerial Auditing Journal, 2018 - emerald.com
Purpose The purpose of this paper is to examine whether compliance with corporate
governance (CG) requirements has constrained earnings management (EM) for companies …

Women on boards, firm earnings management (EM) and performance nexus: does gender diversity moderate the EM–performance relationship?

E Mensah, JM Onumah - … : The International Journal of Business in …, 2023 - emerald.com
Purpose This paper aims to shed light on an essential role that “female directors” on boards
of companies in sub-Saharan Africa play towards corporate financial performance …