Female directors and earnings management: a study from Ireland

Liu, Naijia (2020) Female directors and earnings management: a study from Ireland. [Dissertation (University of Nottingham only)]

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In recent years, the outbreak of a series of financial scandals that shocked the world has triggered the research and thinking of scholars at home and abroad on earnings management which leads to the serious distortion of accounting information. In more than 20 years of research on earnings management behaviour, many scholars have conducted researches on the motivation, means and existence of earnings management from both normative and empirical aspects, and obtained a large number of research results. At present, earnings management is still a hot topic in corporate governance. In recent years, with the wide application of the practical field, scholars have strengthened the research on the influencing factors of earnings management. As the executive of the company is the main manipulator of earnings management, gender diversity has also become an important aspect of earnings management influencing factors.

The purpose of this study is to find out the relationship between board gender diversity and earnings management level. In addition, discretionary accruals are considered to be representative of earnings management level, reflecting the company's earnings management level. In this study, a modified Jones model was used to measure discretionary accruals, and a random-effects model was used to study whether gender diversity in the board of directors was related to earnings management level. Through regression results, this study did not find a significant correlation between the proportion of female directors and gender diversity and earnings management level.

Item Type: Dissertation (University of Nottingham only)
Keywords: earnings management, female directors
Depositing User: Liu, Naijia
Date Deposited: 13 Dec 2022 16:48
Last Modified: 13 Dec 2022 16:48
URI: https://eprints.nottingham.ac.uk/id/eprint/61623

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