Board Diversity and Accounting Conservatism: Evidence from Jordan

Mohammed Hassan Makhlouf · Fares Jamiel Hussein Alsufy · Haitham I. M. Almubaideen

45 citations0/0 files storedInternational Business Research

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Auditing, Earnings Management, Governance Corporate Finance and Governance Gender Diversity and Inequality

Abstract

The main aim of this research is to investigate whether board diversity affect the accounting conservatism. This study depends on a panel data set drawn from 68 industrial firms listed on Amman Stock Exchange (ASE) for the period from 2013 to 2016. Four demographic characteristics of directors have been investigated, namely: gender diversity, education level, average age and nationality diversity. Accounting conservatism was measured by accrual-based conservatism. The results indicate that gender diversity, education level and nationality diversity are significantly positively correlated with accounting conservatism. However, the findings fail to reveal any significant effect for directors' age on accounting conservatism. The findings of this study assert that it is necessary to take board diversity (directors' demographic characteristics) into account when choosing board of directors members because demographic characteristics diversity influences directors' behavior to deal with different issues that are related to accounting principles.

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References

1984Upper Echelons: The Organization as a Reflection of Its Top Managers 1979The External Control of Organizations: A Resource Dependence Perspective 1997The conservatism principle and the asymmetric timeliness of earnings1 2003Conservatism in Accounting Part I: Explanations and Implications 2011Gender and Corporate Finance: Are Male Executives Overconfident Relative to Female Executives?2010The Effects of Executives on Corporate Tax Avoidance 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?2006Corporate Governance Structure and Performance of Malaysian Listed Companies

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