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Gender diversity and earnings management: the case of female directors with financial background

Review of quantitative finance and accounting, 2022, Vol.58 (1), p.101-136 [Peer Reviewed Journal]

The Author(s) 2021 ;The Author(s) 2021. This work is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-021-00991-4

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  • Title:
    Gender diversity and earnings management: the case of female directors with financial background
  • Author: Zalata, Alaa Mansour ; Ntim, Collins G. ; Alsohagy, Mostafa Hussien ; Malagila, John
  • Subjects: Ability ; Accounting/Auditing ; Background ; Boards of directors ; Corporate Finance ; Earnings ; Earnings management ; Econometrics ; Economics and Finance ; Females ; Finance ; Operations Research/Decision Theory ; Original Research ; Social theories ; Tenure ; Women
  • Is Part Of: Review of quantitative finance and accounting, 2022, Vol.58 (1), p.101-136
  • Description: Past evidence generally suggests that the presence of female directors on corporate boards tends to improve earnings quality due to these directors’ superior monitoring abilities. However, it is not clear which characteristics and skills of female directors drive such abilities. In this paper, we focus on the financial background of female directors, an area which remains largely unexplored in existing literature. The results show that the participation of female directors with relevant financial background improves earnings quality more than the participation of female directors without such background. In addition, our findings suggest that only female directors possessing relevant financial background and having fewer outside directorships are able to mitigate earnings management and therefore overcommitting expert female directors with more outside directorships would diminish their monitoring ability. We did not find any evidence suggesting that female directors without relevant financial background are able to mitigate earnings management, irrespective of their outside directorships or tenure. We interpret our findings within a theoretical framework that draws on a number of economic and social theories. The results are generally robust after controlling for potential endogeneity problems.
  • Publisher: New York: Springer US
  • Language: English
  • Identifier: ISSN: 0924-865X
    EISSN: 1573-7179
    DOI: 10.1007/s11156-021-00991-4
  • Source: Springer Nature OA/Free Journals
    ProQuest Central
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