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 | |
| Publication status | Published - 16 May 2015 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 5 Gender Equality -
SDG 10 Reduced Inequalities
Keywords
- Earnings management
- Gender diversity
- Corporate governance
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