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Gender diverse board and earnings management: evidence from French listed companies
16 references·16 citing·35 second hopsampled
Gender diverse board and earnings management: evidence from French listed companies (2018)Gender diverse board and earnings managem…Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Women on Boards and Firm Fina…Sex Differences in Social Behavior (2013)Sex Differences in Social Beh…Detecting Earnings Management (2012)Detecting Earnings ManagementEvidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Women in the boardroom and their impact on governance and performance☆ (2009)Women in the boardroom and th…Gender Diversity in the Boardroom and Firm Financial Performance (2007)Gender Diversity in the Board…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Corporate Governance, Board Diversity, and Firm Value (2003)Corporate Governance, Board D…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Gender differences in risk taking: A meta-analysis. (1999)Gender differences in risk ta…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Sustainability reporting, board gender diversity and earnings management: evidence from East Africa community (2023)Sustainability reporting, boa…Gender diversity on corporate boards and earnings management: Evidence for European Union listed firms (2023)Gender diversity on corporate…A systematic literature review of studies on women at the top of firm hierarchies: critique, gap analysis and future research directions (2023)A systematic literature revie…Women on Boards in Portuguese Listed Companies: Does Gender Diversity Influence Financial Performance? (2022)Women on Boards in Portuguese…Nexus among board characteristics, earnings management and dividend payout: evidence from an emerging market (2022)Nexus among board characteris…Gender Diversity on Corporate Boards and Earnings Management: A Review (2022)Gender Diversity on Corporate…Female leadership and financial reporting quality in Egypt (2022)Female leadership and financi…Impact of Board Gender Diversity on Corporate Social Responsibility and Irresponsibility: Empirical Evidence from France (2021)Impact of Board Gender Divers…Gender diversity in audit committees and audit fees: evidence from China (2021)Gender diversity in audit com…Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan (2021)Corporate social responsibili…Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity (2021)Audit committee and audit qua…Women on Boards of Directors: A Meta-Analytic Examination of the Roles of Organizational Leadership and National Context for Gender Equality (2020)Women on Boards of Directors:…The effect of earnings quality and bank continuity: the moderating role of ownership structure and CSR (2020)The effect of earnings qualit…Female board directorship and earnings management (2020)Female board directorship and…Board gender diversity and stock price crash risk: Going beyond tokenism (2020)Board gender diversity and st…Earnings manipulations and board's diversity: The moderating role of audit (2019)Earnings manipulations and bo…The Framing of Decisions and the Psychology of Choice (1981)Prospect theory: An analysis of decision under risk (1988)A power primer. (1992)Risk as feelings. (2001)Cognitive Reflection and Decision Making (2005)Prospect Theory: An Analysis of Decision under Risk (1979)Detecting Earnings Management. (1995)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Management ownership and market valuation (1988)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Men and Women of the Corporation. (1978)Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)Gender Differences in Preferences (2009)The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance (2010)Does board gender diversity improve the informativeness of stock prices? (2011)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Financial accounting information and corporate governance (2001)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2009Women in the boardroom and their impact on governance and performance☆5,744 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1999Gender differences in risk taking: A meta-analysis.3,721 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2003Corporate Governance, Board Diversity, and Firm Value3,367 cited
  • 2013Sex Differences in Social Behavior3,322 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2007Gender Diversity in the Boardroom and Firm Financial Performance

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2,219 cited
  • 2014Women on Boards and Firm Financial Performance: A Meta-Analysis1,948 cited
  • Cited by

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    • 2021Gender diversity in audit committees and audit fees: evidence from China84 cited
    • 2020Female board directorship and earnings management76 cited
    • 2021Impact of Board Gender Diversity on Corporate Social Responsibility and Irresponsibility: Empirical Evidence from France71 cited
    • 2020Board gender diversity and stock price crash risk: Going beyond tokenism55 cited
    • 2023Gender diversity on corporate boards and earnings management: Evidence for European Union listed firms48 cited
    • 2022Female leadership and financial reporting quality in Egypt47 cited
    • 2022Nexus among board characteristics, earnings management and dividend payout: evidence from an emerging market45 cited
    • 2022Women on Boards in Portuguese Listed Companies: Does Gender Diversity Influence Financial Performance?44 cited
    • 2022Gender Diversity on Corporate Boards and Earnings Management: A Review43 cited
    • 2023Sustainability reporting, board gender diversity and earnings management: evidence from East Africa community42 cited
    • 2020The effect of earnings quality and bank continuity: the moderating role of ownership structure and CSR39 cited
    • 2019Earnings manipulations and board's diversity: The moderating role of audit38 cited
    • 2023A systematic literature review of studies on women at the top of firm hierarchies: critique, gap analysis and future research directions37 cited