Non-executive female directors and earnings management using classification shifting

Prior business studies have focused on the role of non-executive female directors in constraining accruals-based earnings management with relatively less attention paid to other less risky earnings management methods. In contrast to these studies, we investigate whether non-executive female director...

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Veröffentlicht in:	Journal of business research 2021-09, Vol.134, p.301-315
Hauptverfasser:	Zalata, Alaa Mansour, Abdelfattah, Tarek
Format:	Artikel
Sprache:	eng
Schlagworte:	Business schools Classification shifting Earnings management Female directors Gender diversity
Online-Zugang:	Volltext
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