Female in board and earnings management: Evidence in Indonesia non-financial firms
نویسندگان
چکیده
منابع مشابه
Board Diversity and Corporate Social Responsibility: Evidence from Iranian Firms
According to agency theory, board of directors plays an important monitoring role in reducing information asymmetry and increasing the transparency of financial statements and social responsibility. This research is concerned with examining board diversity and social responsibility of the firms listed on the Tehran Stock Exchange during the years 2011-2015. To do so, a sample of 98 firms was se...
متن کاملNon-compliance, board structures and the performance of financial firms during crisis: UK Evidence
Copyright and Moral Rights for the articles on this site are retained by the individual authors and/or other copyright owners. For more information on Open Research Online's data policy on reuse of materials please consult the policies page. Abstract This paper examines the effectiveness of internal corporate governance mechanisms for improving the performance of financial firms in the UK. The ...
متن کاملNon-compliance, board structures and the performance of financial firms during crisis: UK Evidence
Copyright and Moral Rights for the articles on this site are retained by the individual authors and/or other copyright owners. For more information on Open Research Online's data policy on reuse of materials please consult the policies page. Abstract This paper examines the effectiveness of internal corporate governance mechanisms for improving the performance of financial firms in the UK. The ...
متن کاملNon-compliance, board structures and the performance of financial firms during crisis: UK Evidence
Copyright and Moral Rights for the articles on this site are retained by the individual authors and/or other copyright owners. For more information on Open Research Online's data policy on reuse of materials please consult the policies page. Abstract This paper examines the effectiveness of internal corporate governance mechanisms for improving the performance of financial firms in the UK. The ...
متن کاملChairman Characteristics and Earnings Management: Evidence from Chinese Listed Firms
Using a large sample of Chinese listed companies during period from 2005 to 2014, this paper investigates whether the managerial characteristics of Chairman affect earnings management. Using McNichols [1] accrual-based and Roychowdhury [2] real earning management, we find that companies with female, long-tenured, older and more educated Chairman have lower absolute discretionary accruals and lo...
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ژورنال
عنوان ژورنال: Jurnal Keuangan dan Perbankan
سال: 2020
ISSN: 2443-2687,1410-8089
DOI: 10.26905/jkdp.v24i4.4230