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Do Women Directors Constraint Accrual Management? Malaysian Evidence

Women are found to be more risk averse than men (Fehr-Duda, 2006; Watson & McNaughton, 2007; Eckel & Grossman, 2008). Women are also different from men in their leadership styles and attitudes towards ethics and risks (Gul, Srinidhi & Tsui, 2007). These differences suggest that the prese...

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Main Author: Abdullah , Shamsul Nahar
Format: Conference or Workshop Item
Language:English
Published: 2012
Subjects:
HF5001 Business. Business Administration
Online Access:http://irep.iium.edu.my/26319/1/0005-Shamsul.pdf
http://irep.iium.edu.my/26319/
http://utcc2.utcc.ac.th/utccijbe/2012icbe/index.php
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spelling my.iium.irep.263192014-01-23T05:54:38Z http://irep.iium.edu.my/26319/ Do Women Directors Constraint Accrual Management? Malaysian Evidence Abdullah , Shamsul Nahar HF5001 Business. Business Administration Women are found to be more risk averse than men (Fehr-Duda, 2006; Watson & McNaughton, 2007; Eckel & Grossman, 2008). Women are also different from men in their leadership styles and attitudes towards ethics and risks (Gul, Srinidhi & Tsui, 2007). These differences suggest that the presence of women is capable of reducing accrual management. Our empirical results show that the presence of women on the board and audit committee is not associated with accrual management. Hence, women do not appear to perform the accounting oversight role well. 2012-09 Conference or Workshop Item REM application/pdf en http://irep.iium.edu.my/26319/1/0005-Shamsul.pdf Abdullah , Shamsul Nahar (2012) Do Women Directors Constraint Accrual Management? Malaysian Evidence. In: The 3rd International Conference on Business and Economics 2012, 13-15 September 2012, Victoria & Alfrred Waterfront Hotel, Cape Town, South Africa. (Unpublished) http://utcc2.utcc.ac.th/utccijbe/2012icbe/index.php
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
topic HF5001 Business. Business Administration
spellingShingle HF5001 Business. Business Administration
Abdullah , Shamsul Nahar
Do Women Directors Constraint Accrual Management? Malaysian Evidence
description Women are found to be more risk averse than men (Fehr-Duda, 2006; Watson & McNaughton, 2007; Eckel & Grossman, 2008). Women are also different from men in their leadership styles and attitudes towards ethics and risks (Gul, Srinidhi & Tsui, 2007). These differences suggest that the presence of women is capable of reducing accrual management. Our empirical results show that the presence of women on the board and audit committee is not associated with accrual management. Hence, women do not appear to perform the accounting oversight role well.
format Conference or Workshop Item
author Abdullah , Shamsul Nahar
author_facet Abdullah , Shamsul Nahar
author_sort Abdullah , Shamsul Nahar
title Do Women Directors Constraint Accrual Management? Malaysian Evidence
title_short Do Women Directors Constraint Accrual Management? Malaysian Evidence
title_full Do Women Directors Constraint Accrual Management? Malaysian Evidence
title_fullStr Do Women Directors Constraint Accrual Management? Malaysian Evidence
title_full_unstemmed Do Women Directors Constraint Accrual Management? Malaysian Evidence
title_sort do women directors constraint accrual management? malaysian evidence
publishDate 2012
url http://irep.iium.edu.my/26319/1/0005-Shamsul.pdf
http://irep.iium.edu.my/26319/
http://utcc2.utcc.ac.th/utccijbe/2012icbe/index.php
_version_ 1643609119461998592
score 13.211869

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