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Earnings Management and Annual Report Readability: The Moderating Effect of Female Directors

International journal of financial studies, 2022-09, Vol.10 (3), p.73 [Peer Reviewed Journal]

2022 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs10030073

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  • Title:
    Earnings Management and Annual Report Readability: The Moderating Effect of Female Directors
  • Author: Shauki, Elvia R. ; Oktavini, Eva
  • Subjects: Accounting ; annual report readability ; Annual reports ; Boards of directors ; Communication ; Corporate governance ; Decision making ; Earnings management ; female directors ; Financial reporting ; Financial statements ; Gender ; Industrialized nations ; Influence ; Information sources ; Literature reviews ; Managers ; Stockholders ; Women
  • Is Part Of: International journal of financial studies, 2022-09, Vol.10 (3), p.73
  • Description: The purpose of this study is to examine the influence of earnings management on the readability of annual reports while also examining the moderating role of a female director. In particular, the readability of a company’s annual report will be seen from the management perspective using the FOG index on the annual reports of companies listed on the Indonesia Stock Exchange during 2015–2018 (excluding the financial sector), with a total sample of 996. This research confirms that companies that conduct earnings management can make complex company annual reports that are difficult to read as these companies tend to hide earnings management practices. Thus, the users of annual reports will find it difficult to identify these practices. This study confirms the mathematical theory of communication that annual reports are a communication tool for companies and, therefore, must be free from financial manipulation such as earnings management because this action will give a bad signal. Moreover, the moderating effect of female directors was not proven. This implies that female directors in Indonesia had not been able to moderate the readability of annual reports; one possibility might be due to the composition of female directors, which was relatively small.
  • Publisher: Basel: MDPI AG
  • Language: English
  • Identifier: ISSN: 2227-7072
    EISSN: 2227-7072
    DOI: 10.3390/ijfs10030073
  • Source: ROAD: Directory of Open Access Scholarly Resources
    ProQuest Central
    DOAJ Directory of Open Access Journals
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