Gender diversity on corporate boards and earnings management: Evidence for European Union listed firms

Alves, Sandra

doi:10.1080/23311975.2023.2193138

Cited by 14 publications

(1 citation statement)

References 108 publications

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“…Conversely, small boards are deemed more efficient in monitoring company management due to the reduced coordination and processing issues (Bradbury et al , 2006). Combining the functions of decision and control may reduce the effectiveness of board monitoring role (Alves, 2023). Thus, board size ( LnBoardSize ), board independence ( %BoardInd ), board gender diversity (%BoardFemale ) and Duality are also included in the models as corporate governance-related control variables in the models.…”

Section: Methodsmentioning

confidence: 99%

Hometown religiosity and financial reporting quality: evidence from chairpersons

Arioglu,

Borak,

Ocak

2024

MAJ

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Purpose This study aims to investigate whether there is a relationship between the religiosity levels of chairpersons’ hometowns and the financial reporting quality of companies. Design/methodology/approach Using a unique hand-collected data set obtained from various sources, the authors use ordinary least squares and logistic regressions to test the hypotheses and further implement various methods to address potential issues such as omitted variables, reverse causality and selection bias problems. In addition, the authors control for the religiosity level of chief executive officers’ (CEOs) hometowns. Finally, the authors divide the sample into two subsamples – companies with strong corporate governance and companies with weak corporate governance – to investigate the effect of chairpersons’ hometown religiosity on financial reporting quality under strong or weak corporate governance. Findings The findings demonstrate that companies with chairpersons from religious hometowns produce high-quality financial reports. Additional tests, such as the Heckman selection model and instrument variable regression, confirm the robustness of the main results. Controlling for the religiosity level of the CEO’s hometown yields consistent findings with the main results. Finally, additional results indicate that the religiosity levels of chairpersons’ hometowns play a significant role in enhancing financial reporting quality in companies with weak corporate governance. Practical implications Companies should consider appointing board members or chairpersons from more religious hometowns, as the empirical results of this study support the positive effects of chairpersons’ hometown religiosity on financial reporting quality. Originality/value To the best of the authors’ knowledge, the current study is among the first to demonstrate the relationship between the religiosity level of the chairpersons’ hometown and the financial reporting quality of companies. The study introduces unique hometown religiosity proxies and controls for various variables related to corporate governance, chairperson attributes, company characteristics, and audit firm characteristics.

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Section: Methodsmentioning

confidence: 99%

Hometown religiosity and financial reporting quality: evidence from chairpersons

Arioglu,

Borak,

Ocak

2024

MAJ

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Enhancing board of director decision‐making: The impact of government support on risk management and nonfinancial performance

Escandon‐Barbosa,

Salas‐Paramo

2024

Bus Strat Dev

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The substantial influence of the board of directors on company performance is a key area of focus in global business management. This study examines the moderating effect of government support on the board of director's role in the relationship between perceived risks and the nonfinancial performance of firms. A survey was conducted among 480 Colombian exporting companies from August to December 2023 to achieve this aim. The data were analyzed using a structural equation model. One significant gap in the literature is the need to identify specific actions and behaviors of companies across various economic sectors, such as exporting Small and Medium Enterprises, to develop strategies for managing risks associated with nonfinancial performance. Additionally, examining the moderating role of government support in achieving business sustainability standards is critical. The findings reveal that human risk (psychological and social) does not significantly affect nonfinancial performance when government support directly influences board decision‐making. However, operational risk impacts nonfinancial performance when board directors possess extensive environmental information and leverage government support to implement necessary actions. This understanding enables firms to navigate their operational context more effectively and seize available opportunities.

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Corporate governance and corporate carbon disclosures: The moderating role of earnings management

Khuong,

Tai,

Thao

et al. 2024

Corp Soc Responsibility Env

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This research aims to explore the relationship between corporate governance (CG) and carbon disclosure (CD) and the moderating role of earnings management (EM) in this relationship. The model was built based on legitimacy theory, upper echelons theory, and agency theory. We employed a two‐step generalized method of moments (GMM) regression and conducted robust tests to reaffirm the results using panel data from 134 listed companies in the Vietnamese stock market from 2015 to 2022. Our findings indicate that larger board sizes, boards with more independent members or the presence of a CEO who concurrently serves as the chairman of the board can potentially decrease the likelihood of CD, while companies with a higher proportion of female board members or regular board meetings may tend to publish more carbon information. Furthermore, EM can moderate the relationship between CG and CD, and this variable exhibits high reliability in the model. This research adds to the vast body of existing knowledge about the effectiveness of CG by investigating how different dimensions of CG affect corporate CDs in Vietnam, especially, to the best of the authors' knowledge, this is the first research attempting to provide the empirical result of the moderating role of EM in the relationship between CG and corporate CDs.

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Gender diversity on corporate boards and earnings management: Evidence for European Union listed firms

Cited by 14 publications

References 108 publications

Hometown religiosity and financial reporting quality: evidence from chairpersons

Hometown religiosity and financial reporting quality: evidence from chairpersons

Enhancing board of director decision‐making: The impact of government support on risk management and nonfinancial performance

Corporate governance and corporate carbon disclosures: The moderating role of earnings management

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