Do female directors affect accounting conservatism in European Union?

Gender diversity on corporate boards is an important governance issue. Prior research suggests that female directors tend to be more ethical, conservative, socially responsible, independent and risk averse. Thus, may contribute improve board performance earnings quality. Using a sample of 3.808 non-financial European Union listed companies from 2011 2020, this study examines the effect accounting conservatism in firms, whether their influence evident when critical mass reached. The also investigates gender equality index moderates relationship between conservatism. We document positive significant Firms have reached report conservative compared firms with ratio less than mass. This further impact stronger presence higher index. results ongoing debate optimal level its financial reporting practices.