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 …

We examine whether Islamic banks are more likely to be conservative in their financial
reporting than conventional banks, as well as how Islamic banks' unique corporate …

One of the determinants of conservatism is the characteristics of the board of directors.
Several studies have examined the relationship between board characteristics and …

This study is based upon constructing two models for quantifying the impact of ownership
structure upon accounting conservatism and the impact of board structure upon accounting …

Abstract Manuscript type: Research paper Research aims: This study examines the effect of
board characteristics on earnings management and the moderating effect of gender diversity …

This study aims to study the influence of boards of directors on the accounting conservatism
of non-financial listed firms in Kuwait Stock Exchange (KSE). According to agency theory …

Conservatism is a prudent reaction to uncertain conditions aimed at protecting the rights and
interests of shareholders, and lenders who determine higher standard verification to …

The objective of this study is to examine the real earnings management (by using
discretionary expenses) that should capture the effect of real operations on the elements of …

Accounting conservatism is a principle for preparing financial statements to maintain
accuracy and provide an accurate picture of the company's performance. This study …

The research investigates the adoption of accounting conservatism and its managerial
determinants in Saudi Arabia during COVID-19 era. firstly, we analyzed the academic …