Does Gender Diverse Board Mean Less Earnings Management?

Khine Kyaw; Mojisola Olugbode; Barbara Petracci

doi:10.1016/j.frl.2015.05.006

Does Gender Diverse Board Mean Less Earnings Management?

Khine Kyaw^*, Mojisola Olugbode, Barbara Petracci

^*Corresponding author for this work

Plymouth Business School

Research output: Contribution to journal › Article › peer-review

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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. Finance Research Letters Journal Impact Factor on ResearchGate - Impact Factor Rankings (2013, 2014 and 2015). Available from: http://www.researchgate.net/journal/1544-6123_Finance_Research_Letters [accessed Aug 24, 2015].

Original language	English
Pages (from-to)	135-141
Number of pages	0
Journal	Finance Research Letters
Volume	0
Issue number	0
DOIs	https://doi.org/10.1016/j.frl.2015.05.006
Publication status	Published - 16 May 2015

Keywords

Earnings management
Gender diversity
Corporate governance

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

Access to Document

10.1016/j.frl.2015.05.006

FRL-15-73 revised

Cite this

@article{b9a64e800f4f4d56a73ca2c6740f0d28,

title = "Does Gender Diverse Board Mean Less Earnings Management?",

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. Finance Research Letters Journal Impact Factor on ResearchGate - Impact Factor Rankings (2013, 2014 and 2015). Available from: http://www.researchgate.net/journal/1544-6123_Finance_Research_Letters [accessed Aug 24, 2015].",

keywords = "Earnings management, Gender diversity, Corporate governance",

author = "Khine Kyaw and Mojisola Olugbode and Barbara Petracci",

year = "2015",

month = may,

day = "16",

doi = "10.1016/j.frl.2015.05.006",

language = "English",

volume = "0",

pages = "135--141",

journal = "Finance Research Letters",

issn = "1544-6123",