...Asma Yousuf; Husam Aldamen Purpose This study aims to bridge the gap in the scarce and inconclusive literature concerning the impact of gender diversity on earnings quality by positioning this relationship within an institutional context. It aims to investigate the moderating effect of different...

... Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Earnings Management Gender diversity Director affiliation Director characteristics Female directors G34 G38 M41 Earnings management could be briefly defined as the manipulation...

...Manon Deslandes; Anne Fortin; Suzanne Landry Purpose This study aims to analyze the relationship between a company’s use of aggressive tax planning and several audit committee members’ characteristics, namely, independence, expertise, diligence and gender diversity. Design/methodology/approach...

...Jing Jia Purpose Using 2010 corporate governance principles and recommendations (CGPR) as a natural setting, the purpose of this paper is to investigate the relationship between risk management committee (RMC) gender diversity and a firm’s likelihood of financial distress. Empirical evidence...

...Muhammad Usman; Muhammad Umar Farooq; Junrui Zhang; Muhammad Abdul Majid Makki; Muhammad Kaleem Khan Purpose This paper aims to investigate the question concerning whether gender diversity in the boardroom matters to lenders or not? Design/methodology/approach To answer this question...

... discretionary accruals. Krishnan and Parsons (2008) show that firm profitability and stock returns following initial public offerings are positively associated with gender diversity in senior management. In summary, these studies suggest that females are more conservative and risk averse than males...