2024
DOI: 10.1108/ajar-10-2022-0307
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The moderating role of board diversity on the relationship between ownership structure and real earnings management

Aklima Akter,
Wan Fadzilah Wan Yusoff,
Mohamad Ali Abdul-Hamid

Abstract: PurposeThis study aims to see the moderating effect of board diversity on the relationship between ownership structure and real earnings management.Design/methodology/approachThis study uses unbalanced panel data of 75 listed energy firms (346 firm-year observations) from three South Asian emerging economies (Bangladesh, India, and Pakistan) from 2015 to 2019. The two-step system GMM estimation is used for data analysis. This study also uses fixed effect regression to obtain robust findings.FindingsThe finding… Show more

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