Women in Board of Directors and Real Earnings Management: Accretive Share Buyback in Malaysia

• Main Authors: Alquhaif, Abdulsalam Saad, Abdul Latif, Rohaida, Chandren, Sitraselvi
• 格式: Article
• 語言: English
• 出版: Macrothink Institute 2017
• 主題: HF5601 Accounting
• 在線閱讀: http://repo.uum.edu.my/23628/1/AJFA%209%202%202017%2048%2059.pdf; http://repo.uum.edu.my/23628/; http://doi.org/10.5296/ajfa.v9i2.11752

Gender diversity of boards and reporting of earnings are two most debated issues in the corporate world.In this context, the paper explores how the presence of women directors on the corporate board influence real earnings management through accretive buyback programs. Using a sample of 601 firms’ o...