2015
DOI: 10.1016/j.irfa.2015.03.002
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Female directors and earnings management: Evidence from UK companies

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Cited by 291 publications
(319 citation statements)
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References 49 publications
(65 reference statements)
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“…Consistently, Arun, Almahrog, and Aribi (2015) argue that managers are less likely to "massage" earnings in the presence of female independent directors. Likewise, the presence of female independent directors on audit committees is positively associated with the transparency of financial information (Pucheta-Martínez et al, 2016).…”
Section: Appointment Of Female Independent Directors and Audit Feesmentioning
confidence: 90%
“…Consistently, Arun, Almahrog, and Aribi (2015) argue that managers are less likely to "massage" earnings in the presence of female independent directors. Likewise, the presence of female independent directors on audit committees is positively associated with the transparency of financial information (Pucheta-Martínez et al, 2016).…”
Section: Appointment Of Female Independent Directors and Audit Feesmentioning
confidence: 90%
“…Focussing on blatant cases of manipulation, Cumming et al (2015) showed that the probability of fraud is lower in firms with more female representatives. However, Arun et al (2015) reported that female directors constrain upward AEM and encourage downward earnings management. Nonetheless, the role of gender differences in securing the integrity of financial reports is not fully understood (Barua et al 2010b;Ho et al 2015), and the extant research is yet to provide a direct explanation for why female CEOs are less likely to engage in earnings management than their male counterparts are.…”
Section: Literature Review and Hypotheses Developmentmentioning
confidence: 99%
“…However, since the appointment of women in top executive positions is relatively low, we focus on CEOs gender. Whilst past studies (Arun et al 2015;Barua et al 2010b;Cumming et al 2015;Francis et al 2015;Owhoso 2002;Peni and Vahamaa 2010;Sun et al 2011) have examined the effect that gender has on less sophisticated forms of earnings management, such as fraud and AEM, little, however, is known about whether there are gender differences in the use of such sophisticated and subtle earnings management techniques, such as classification shifting. The current study, therefore, seeks to extend prior studies by focussing on classification shifting.…”
Section: Introductionmentioning
confidence: 99%
“…Prior literature provides evidence to support the relationship between female representation on boards of directors and firm‐specific variables such as value (Carter et al ., ), stock returns (Campbell and Mínguez‐Vera, ), earnings management (Arun et al ., ), earnings quality (Srinidhi et al ., ), financial restatements (Abbott et al ., ) and continuous disclosure compliance (Chapple and Truong, ). Female directors exercise better monitoring of management (Adams and Ferreira, ), and the likelihood of corporate failure is reduced when female directors sit on boards (Burgess and Tharenou, ).…”
Section: Introductionmentioning
confidence: 99%