Can Board Gender Diversity Better Control Earnings Manipulation: Evidence from Banking Industry

The purpose of this paper is to examine the contribution board's gender diversity compared its other characteristics in limitation earnings manipulation banks. empirical study carried out on Tunisian banks over a period extending from 2001 2019, using Panel-Corrected Standard Errors, allowed us show that board diversity, turns considerable directors composition since it has moderated accounting avoid losses. As for independence, reduced measured by abnormal provisions. However, size and duality does not have significant effect manipulation.