Female leadership and financial reporting quality in Egypt
نویسندگان
چکیده
Purpose Many countries are enacting regulations or/and recommendations to promote gender equality in the workplace, especially top leadership and management positions. However, despite current research on diversity firm outcomes, authors know comparatively little about how different female roles drive such outcomes. This study explores this notion an emerging market by examining effect of financial reporting quality Egypt. Design/methodology/approach uses multiple regression analyses for a sample 1,686 firm-year observations listed Egyptian Stock Exchange over period 2011–2020. Findings study’s results show that directors, executives females audit committees positively associated with quality. Further, suggest executive directors less involved income decreasing earnings practices. The findings robust possible omitted variables bias, alternative measurements endogeneity issues. Taken together, line view is effective monitoring instrument, which attenuates agency conflict thus upholds Research limitations/implications Future may expand analysis performed using other proxies (e.g. persistence, predictability, conservatism restatements). Also, did not investigate characteristics related education, experience age) due data availability. examine these regarding Practical implications evidence importance shaping inform future policy regulatory initiatives. Originality/value contributes growing literature diversity. First, extensively investigates aspects both mentoring Second, reached based three Thus, unlike previous studies, conclusions were solid basis support reliability results. These should be great interest policymakers, academics stakeholders.
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ژورنال
عنوان ژورنال: Journal of Applied Accounting Research
سال: 2022
ISSN: ['0967-5426', '1758-8855']
DOI: https://doi.org/10.1108/jaar-11-2021-0315