Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan

This study examines the relationship between corporate social responsibility (CSR) reporting, board gender diversity (BGEND) and real earnings management (REM). It also investigates how CSR reporting REM differs gender-diverse non-diverse firms. Content analysis was used to measure reporting. The ordinary least square regression is examine relationships for a sample of 475 firm-year observations listed on Amman Stock Exchange during 2011–2016. results show that significantly negatively associated with in Jordanian market. Nevertheless, BGEND related REM. More importantly, moderates CSR-REM relationship. Further, when split into firms, significant negative evident only former, corroborating moderating role Jordan. contributes literature CSR, BGEND, by offering evidence relationship, supporting view females are more sensitive ethics. Regulators stakeholders should be aware potential effect engagement benefits having financial quality.