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Gender diversity of boards and executives on real earnings management in the bull or bear period: Empirical evidence from China

Li, X., Ahmed, R., Than, E.T., Ishaque, M., Huynh, T.L.D. (2021) Gender diversity of boards and executives on real earnings management in the bull or bear period: Empirical evidence from China. International Journal of Finance and Economics, . ISSN 1076-9307. (doi:10.1002/ijfe.2562) (KAR id:96234)

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Official URL:
https://doi.org/10.1002/ijfe.2562

Abstract

This study investigates whether gender diversity in the roles of executives, boards of supervisors and management impacts real earnings management during the bullish and bearish periods from 2000 to 2017. The sample is separated by bullish (11,616 firm-year observations) and bearish (14,436 firm-year observations) periods. The results suggest that female participation on supervisory boards and executives tend to kerb real earnings management during bearish and bullish periods. Another important finding is that female CEOs are more cautious in real earnings manipulation due to their risk-averse nature during the bearish period, while female CFOs are more likely to constrain real earnings management in the bullish period. This study failed to find the relation of gender diversity on boards of management to real earnings management; however, the study has found that female executives (excluding CEOs and CFOs) who are also directors are more likely to limit earnings manipulation. © 2021 The Authors. International Journal of Finance & Economics published by John Wiley & Sons Ltd.

Item Type: Article
DOI/Identification number: 10.1002/ijfe.2562
Uncontrolled keywords: female directors, female executives, female supervisors, gender diversity, real earnings management
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Divisions > Kent Business School - Division > Department of Accounting and Finance
Depositing User: Rizwan Ahmed
Date Deposited: 16 Aug 2022 10:58 UTC
Last Modified: 17 Aug 2022 09:44 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/96234 (The current URI for this page, for reference purposes)
Ahmed, R.: https://orcid.org/0000-0002-1457-4115
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