Female directors and earnings management: a study from Ireland
In recent years, the outbreak of a series of financial scandals that shocked the world has triggered the research and thinking of scholars at home and abroad on earnings management which leads to the serious distortion of accounting information. In more than 20 years of research on earnings manageme...
| Main Author: | |
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2020
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| Online Access: | https://eprints.nottingham.ac.uk/61623/ |
| _version_ | 1848799894868852736 |
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| author | Liu, Naijia |
| author_facet | Liu, Naijia |
| author_sort | Liu, Naijia |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | In recent years, the outbreak of a series of financial scandals that shocked the world has triggered the research and thinking of scholars at home and abroad on earnings management which leads to the serious distortion of accounting information. In more than 20 years of research on earnings management behaviour, many scholars have conducted researches on the motivation, means and existence of earnings management from both normative and empirical aspects, and obtained a large number of research results. At present, earnings management is still a hot topic in corporate governance. In recent years, with the wide application of the practical field, scholars have strengthened the research on the influencing factors of earnings management. As the executive of the company is the main manipulator of earnings management, gender diversity has also become an important aspect of earnings management influencing factors.
The purpose of this study is to find out the relationship between board gender diversity and earnings management level. In addition, discretionary accruals are considered to be representative of earnings management level, reflecting the company's earnings management level. In this study, a modified Jones model was used to measure discretionary accruals, and a random-effects model was used to study whether gender diversity in the board of directors was related to earnings management level. Through regression results, this study did not find a significant correlation between the proportion of female directors and gender diversity and earnings management level. |
| first_indexed | 2025-11-14T20:42:55Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-61623 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T20:42:55Z |
| publishDate | 2020 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-616232022-12-13T16:48:34Z https://eprints.nottingham.ac.uk/61623/ Female directors and earnings management: a study from Ireland Liu, Naijia In recent years, the outbreak of a series of financial scandals that shocked the world has triggered the research and thinking of scholars at home and abroad on earnings management which leads to the serious distortion of accounting information. In more than 20 years of research on earnings management behaviour, many scholars have conducted researches on the motivation, means and existence of earnings management from both normative and empirical aspects, and obtained a large number of research results. At present, earnings management is still a hot topic in corporate governance. In recent years, with the wide application of the practical field, scholars have strengthened the research on the influencing factors of earnings management. As the executive of the company is the main manipulator of earnings management, gender diversity has also become an important aspect of earnings management influencing factors. The purpose of this study is to find out the relationship between board gender diversity and earnings management level. In addition, discretionary accruals are considered to be representative of earnings management level, reflecting the company's earnings management level. In this study, a modified Jones model was used to measure discretionary accruals, and a random-effects model was used to study whether gender diversity in the board of directors was related to earnings management level. Through regression results, this study did not find a significant correlation between the proportion of female directors and gender diversity and earnings management level. 2020-12-01 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/61623/1/20134900%20BUSI4153%20Female%20directors%20and%20earnings%20management%20a%20study%20from%20Ireland%C2%A0.pdf Liu, Naijia (2020) Female directors and earnings management: a study from Ireland. [Dissertation (University of Nottingham only)] earnings management female directors |
| spellingShingle | earnings management female directors Liu, Naijia Female directors and earnings management: a study from Ireland |
| title | Female directors and earnings management: a study from Ireland |
| title_full | Female directors and earnings management: a study from Ireland |
| title_fullStr | Female directors and earnings management: a study from Ireland |
| title_full_unstemmed | Female directors and earnings management: a study from Ireland |
| title_short | Female directors and earnings management: a study from Ireland |
| title_sort | female directors and earnings management: a study from ireland |
| topic | earnings management female directors |
| url | https://eprints.nottingham.ac.uk/61623/ |