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Keywords: Earnings management
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Journal Articles
Corporate governance and earnings management: the role of gender diversity and political connections in Gulf Cooperation Council countries
Available to Purchase
Gender in Management: An International Journal (2025) 40 (8): 929–950.
Published: 24 October 2025
...Abiot Tessema; Heba Abou-El-Sood Purpose Motivated by policy deliberations, this study aims to investigate how board gender diversity ( BGD ) and political connections (PCs) influence earnings management ( EM ) in Gulf Cooperation Council ( GCC ) countries, and examines whether political...
Includes: Supplementary data
Journal Articles
Why are not men and women more alike? Gender and clawbacks in the trade-off between accrual and real activity earnings manipulation
Available to PurchaseRatna Candra Sari, Mahfud Sholihin, Zuhrohtun Zuhrohtun, Ida Ayu Purnama, Patriani Wahyu Dewanti, Umi Syafaatul Udhma
Gender in Management: An International Journal (2023) 38 (8): 1117–1134.
Published: 01 May 2023
... are emphasized (Barth et al., 2008). The use of IFRS is expected to reduce earnings management behavior (Wijayana and Gray, 2019). Earnings management refers to the use of personal judgment in reporting and recording transactions to alter financial statements, to mislead some shareholders about...
Journal Articles
Board gender diversity, corporate governance, and earnings management: Evidence from an emerging market
Available to Purchase
Gender in Management: An International Journal (2020) 35 (1): 37–60.
Published: 10 January 2020
...Nurlan Orazalin 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...
Journal Articles
Audit committee gender differences and earnings management
Available to Purchase
Gender in Management: An International Journal (2011) 26 (7): 483–498.
Published: 04 October 2011
...Sheela Thiruvadi; Hua‐Wei Huang Purpose The purpose of this paper is to investigate whether gender diversity of audit committees has a significant impact on the firm's earnings management. Design/methodology/approach This paper uses a performance‐adjusted discretionary accrual model to examine...
