Do Women Directors Constraint Accrual Management? Malaysian Evidence
Women are found to be more risk averse than men (Fehr-Duda, 2006; Watson & McNaughton, 2007; Eckel & Grossman, 2008). Women are also different from men in their leadership styles and attitudes towards ethics and risks (Gul, Srinidhi & Tsui, 2007). These differences suggest that the prese...
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| Format: | Proceeding Paper |
| Language: | English |
| Published: |
2012
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| Online Access: | http://irep.iium.edu.my/26319/ http://irep.iium.edu.my/26319/1/0005-Shamsul.pdf |
| _version_ | 1848779626705321984 |
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| author | Abdullah , Shamsul Nahar |
| author_facet | Abdullah , Shamsul Nahar |
| author_sort | Abdullah , Shamsul Nahar |
| building | IIUM Repository |
| collection | Online Access |
| description | Women are found to be more risk averse than men (Fehr-Duda, 2006; Watson & McNaughton, 2007; Eckel & Grossman, 2008). Women are also different from men in their leadership styles and attitudes towards ethics and risks (Gul, Srinidhi & Tsui, 2007). These differences suggest that the presence of women is capable of reducing accrual management. Our empirical results show that the presence of women on the board and audit committee is not associated with accrual management. Hence, women do not appear to perform the accounting oversight role well. |
| first_indexed | 2025-11-14T15:20:46Z |
| format | Proceeding Paper |
| id | iium-26319 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T15:20:46Z |
| publishDate | 2012 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-263192014-01-23T05:54:38Z http://irep.iium.edu.my/26319/ Do Women Directors Constraint Accrual Management? Malaysian Evidence Abdullah , Shamsul Nahar HF5001 Business. Business Administration Women are found to be more risk averse than men (Fehr-Duda, 2006; Watson & McNaughton, 2007; Eckel & Grossman, 2008). Women are also different from men in their leadership styles and attitudes towards ethics and risks (Gul, Srinidhi & Tsui, 2007). These differences suggest that the presence of women is capable of reducing accrual management. Our empirical results show that the presence of women on the board and audit committee is not associated with accrual management. Hence, women do not appear to perform the accounting oversight role well. 2012-09 Proceeding Paper PeerReviewed application/pdf en http://irep.iium.edu.my/26319/1/0005-Shamsul.pdf Abdullah , Shamsul Nahar (2012) Do Women Directors Constraint Accrual Management? Malaysian Evidence. In: The 3rd International Conference on Business and Economics 2012, 13-15 September 2012, Victoria & Alfrred Waterfront Hotel, Cape Town, South Africa. (Unpublished) http://utcc2.utcc.ac.th/utccijbe/2012icbe/index.php |
| spellingShingle | HF5001 Business. Business Administration Abdullah , Shamsul Nahar Do Women Directors Constraint Accrual Management? Malaysian Evidence |
| title | Do Women Directors Constraint Accrual Management? Malaysian Evidence |
| title_full | Do Women Directors Constraint Accrual Management? Malaysian Evidence |
| title_fullStr | Do Women Directors Constraint Accrual Management? Malaysian Evidence |
| title_full_unstemmed | Do Women Directors Constraint Accrual Management? Malaysian Evidence |
| title_short | Do Women Directors Constraint Accrual Management? Malaysian Evidence |
| title_sort | do women directors constraint accrual management? malaysian evidence |
| topic | HF5001 Business. Business Administration |
| url | http://irep.iium.edu.my/26319/ http://irep.iium.edu.my/26319/ http://irep.iium.edu.my/26319/1/0005-Shamsul.pdf |