The Gender Diversity and Earning Management Practices: Evidence from Pakistan

Authors

  • Ramsha Umer Foundation University, Islamabad
  • Nasir Abbas Lecturer, Department of Business Management and Economics, University Of Baltistan
  • Shahzad Hussain Foundation University Islamabad
  • Naveed Naveed Qurtuba University, Peshawar

Abstract

The study examines the relationship of gender diversity and earning management practices through dynamic penal estimation. We estimate discretionary accruals using well-known model of Kothari, Leone, and Wasley (2005). Whereas, this study consider three different aspects such as women in the board, women in the audit committee and women CEO for estimation of gender diversity. This findings of this study is based on a sample of 100 listed non-financial companies over the period of 2010-2015. Consistent with previous findings, we document that negative impact of gender diversity in the corporate board and audit committee with earning management practices. Furthermore, our results reveal that the presence of female as a CEO plays a pivotal role in constraining earnings management practices.

Keywords: Gender Diversity, Earning Management Practices, Women Empowerment

Author Biographies

Nasir Abbas, Lecturer, Department of Business Management and Economics, University Of Baltistan

Lecturer

Shahzad Hussain, Foundation University Islamabad

Dr. Shahzad Hussain
Assistant Professor/ Program Manager Advance Studies (PhD&MS)

Faculty of Management Sciences

Foundation University, Islamabad

Contact No: +92-333-9867574В 

Website :В www.fui.edu.pk

Naveed Naveed, Qurtuba University, Peshawar

Assistant Professor, Faculty of Management Sciences, Qurtuba University, PeshawarВ В 

В 

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Published

14.07.2020

How to Cite

Umer, R., Abbas, N., Hussain, S., & Naveed, N. (2020). The Gender Diversity and Earning Management Practices: Evidence from Pakistan. CITY UNIVERSITY RESEARCH JOURNAL, 10(2). Retrieved from http://cusitjournals.com/index.php/CURJ/article/view/426

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