Artikel
Corporate governance mechanisms and earnings management: The moderating role of female directors
The current study investigates how board gender diversity moderates the relationship between corporate governance mechanisms (CG) and earnings management (EM) practices of firms in sub-Saharan Africa. The study samples annual reports and financial statements of 52 firms from nine sub-Saharan African countries over a period of 2007 to 2019 giving a total of 676 observations. Panel data models are used in the analyses. The study finds that, board gender diversity matters and significantly moderates the relationship between CG and EM practices of firms in sub-Saharan Africa. The findings of the study support the agency theory proposition that the constraining effect of firms' EM practices may be contingent on CG systems, particularly board gender diversity. The current study is the first African multi-cross-country study to introduce gender diversity as a moderating variable in the CG-EM nexus, thus extending the agency theory. It further contributes to the emergent advocacy for competent female representation on corporate boards so as to benefit from their essential characteristics and skills that drive their superior monitoring abilities, including EM monitoring.
- Sprache
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Englisch
- Erschienen in
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Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 10 ; Year: 2023 ; Issue: 1 ; Pages: 1-20
- Klassifikation
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Management
Multiple or Simultaneous Equation Models: Classification Methods; Cluster Analysis; Principal Components; Factor Models
Mergers; Acquisitions; Restructuring; Voting; Proxy Contests; Corporate Governance
Multiple or Simultaneous Equation Models: Panel Data Models; Spatio-temporal Models
Corporate Finance and Governance: General
Accounting
- Thema
-
board gender diversity
earnings management
sub-Saharan Africa
corporate governance mechanisms
firm-performance
panel data models
- Ereignis
-
Geistige Schöpfung
- (wer)
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Mensah, Emmanuel
Boachie, Christopher
- Ereignis
-
Veröffentlichung
- (wer)
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Taylor & Francis
- (wo)
-
Abingdon
- (wann)
-
2023
- DOI
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doi:10.1080/23311975.2023.2167290
- Letzte Aktualisierung
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10.03.2025, 11:45 MEZ
Datenpartner
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Objekttyp
- Artikel
Beteiligte
- Mensah, Emmanuel
- Boachie, Christopher
- Taylor & Francis
Entstanden
- 2023
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