Does female human capital constrain earning management: The case of the United Kingdom
| Autor: | Philip Kostov, Zakaria Ali Aribi, Emhemmed Aghab |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2021 |
| Předmět: |
Organizational Behavior and Human Resource Management
Economics and Econometrics Gender diversity business.industry Accrual Corporate governance education Accounting Management Monitoring Policy and Law Human capital Representation (politics) Philosophy Earnings management N422 Business Endogeneity N100 Business and International Management health care economics and organizations |
| ISSN: | 2694-6416 |
| Popis: | The paper examines how the presence of female directors on corporate boards influences the practice of real and accrual earning management in UK firms. We account for the endogeneity of a range of corporate governance measures, including female board representation, with regard to earnings management and demonstrate that ignoring this problem may lead to perverse results. We find that female board representation constrains both forms of earnings management. Our results provide evidence that female directors bring considerable and diverse human capital, enhance board monitoring and contribute to qualitative shift in the decision-making process in the boardroom. We suggest that boards' gender diversity and earning management is an overlooked area in the UK and globally, and may require the attention of regulators. |
| Databáze: | OpenAIRE |
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