The affiliations and characteristics of female directors and earnings management: evidence from Turkey
MANAGERIAL AUDITING JOURNAL, cilt.35, sa.7, ss.927-953, 2020 (SSCI, Scopus)
- Yayın Türü: Makale / Tam Makale
- Cilt numarası: 35 Sayı: 7
- Basım Tarihi: 2020
- Doi Numarası: 10.1108/maj-07-2019-2364
- Dergi Adı: MANAGERIAL AUDITING JOURNAL
- Derginin Tarandığı İndeksler: Social Sciences Citation Index (SSCI), Scopus, ABI/INFORM, Business Source Elite, Business Source Premier, INSPEC
- Sayfa Sayıları: ss.927-953
- Çukurova Üniversitesi Adresli: Evet
Özet
Purpose - This study aims to investigate whether the presence of female directors with specific attributes has an effect on earnings quality in a patriarchal emerging country with a collectivistic culture and a substantial gender equality gap and where the majority of companies are controlled by large business groups.