The affiliations and characteristics of female directors and earnings management: evidence from Turkey

ARIOĞLU E.

MANAGERIAL AUDITING JOURNAL, cilt.35, sa.7, ss.927-953, 2020 (SSCI) identifier identifier

  • 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.