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The impact of board gender diversity on the accrual/real earnings management practice: evidence from an emerging market

Future business journal, 2024-12, Vol.10 (1), p.24-18 [Peer Reviewed Journal]

The Author(s) 2024 ;The Author(s) 2024. 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: 2314-7202 ;EISSN: 2314-7210 ;DOI: 10.1186/s43093-024-00307-7

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  • Title:
    The impact of board gender diversity on the accrual/real earnings management practice: evidence from an emerging market
  • Author: Attia, Eman F. ; Yassen, Sameh ; Chafai, Ahmed ; Qotb, Ahmed
  • Subjects: Accountability ; Accounting ; Boards of directors ; Business and Management ; Cooperation ; Decision making ; Developing countries ; Earnings management ; Egyptian context ; Emerging markets ; Females ; Financial reporting ; Financial statements ; Gender ; Gender diversity ; Information sources ; International finance ; LDCs ; Managers ; Profitability ; Profits ; Real and accrual earnings management ; Stockholders ; System GMM ; Transparency ; Women
  • Is Part Of: Future business journal, 2024-12, Vol.10 (1), p.24-18
  • Description: This paper examines the impact of gender diversity on financial reporting quality (accrual and real earnings management). We use a sample of 78 Egyptian listed companies over the period 2009–2021. The quality of financial reporting is measured using different models of earnings management (accrual and real earnings management). Accrual earnings management (AEM) is detected through four different models developed by modified Jones model, the Kasznik model, Kothari model, Raman and Shahrur model, while real earnings management (REM) is measured using six different model which are abnormal cash flows from operations (ABCFO), abnormal production costs (ABPROD), abnormal discretionary expenditures (ABDISEXP) and three aggregate proxies (RM1, RM2, RM3). Using the system generalized method of moments, companies with more gender diversity are more effective in reducing accrual earnings manipulation (AEM). The exception is the modified Jones model. Moreover, we find that gender diversity is positively and significantly correlated with financial reporting quality based on proxies of real earnings-based activity, except for RM2. The study found a non-significant and negative relationship between board diversity and RM2 as a proxy for REM. Overall, the empirical results based on accrual and real earnings management models (AEM and REM) support the notion that enterprises with more gender diversity on the board are more effective in controlling earnings manipulation practices. The predictions of corporate governance theories are confirmed. Policy makers should continue to promote and support gender diversity in leadership positions within organizations. This can be achieved through initiatives such as diversity quotas, mentoring programs, and leadership development opportunities for women.
  • Publisher: Berlin/Heidelberg: Springer Berlin Heidelberg
  • Language: English
  • Identifier: ISSN: 2314-7202
    EISSN: 2314-7210
    DOI: 10.1186/s43093-024-00307-7
  • Source: SpringerOpen
    ProQuest Central
    DOAJ Directory of Open Access Journals
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