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Board gender diversity, corporate governance, and
earnings
management
: Evidence from an emerging market
Gender in
management
, 2019-12, Vol.35 (1), p.37-60
[Peer Reviewed Journal]
ISSN: 1754-2413 ;EISSN: 1754-2421 ;DOI: 10.1108/GM-03-2018-0027
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Title:
Board gender diversity, corporate governance, and
earnings
management
: Evidence from an emerging market
Author:
Orazalin, Nurlan
Is Part Of:
Gender in
management
, 2019-12, Vol.35 (1), p.37-60
Description:
Purpose The purpose of this study is to examine whether board gender diversity and other board characteristics affect
earnings
management
practices of top public companies in Kazakhstan. Design/methodology/approach The study analyzes data of top public companies for the period 2010-2016. Data on corporate governance were manually collected from annual reports and investment memorandums, and financial data were collected from audited financial statements. Findings The empirical results show that companies with greater board gender diversity are more effective in constraining
earnings
management
. The findings also indicate that companies with larger boards adopt a more restrained approach to
earnings
management
practices, thus supporting the theoretical framework of the study. However, the results provide weak evidence of the association between board independence and
earnings
quality. Originality/value This study is the first to investigate the relationship between gender diversity and
earnings
management
in emerging markets such as Kazakhstan that offers managerial and policy implications.
Language:
English
Identifier:
ISSN: 1754-2413
EISSN: 1754-2421
DOI: 10.1108/GM-03-2018-0027
Source:
ProQuest Central
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