Arun, Thankom Gopinath and Almahrog, Yousf Ebrahem and Ali Aribi, Zakaria (2015) 'Female directors and earnings management: Evidence from UK companies.' International Review of Financial Analysis, 39 (C). pp. 137-146. ISSN 1057-5219

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Abstract

Since the gender diversity of boards and reporting of earnings are two most debated issues in the corporate world, the paper examined how the presence of women directors on the corporate board influence earnings management practices. We found that firms with a higher number of female and independent female directors are adopting restrained earnings management practices in the UK. We further made a distinction between complex (high debt) and simple (low debt) companies, and the outcomes reveal that female directors have a positive effect on the earnings management in simple companies. The paper contributes to the debate on gender diversity on boards, and its impact on the use of accounting discretion in financial reporting.

Item Type:	Article
Uncontrolled Keywords:	Earnings management; Gender diversity of boards; Financial reporting
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Social Sciences Faculty of Social Sciences > Essex Business School Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
SWORD Depositor:	Elements
Depositing User:	Elements
Date Deposited:	19 May 2016 15:18
Last Modified:	15 Jan 2022 00:37
URI:	http://repository.essex.ac.uk/id/eprint/16733

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