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

ARIOĞLU E.

MANAGERIAL AUDITING JOURNAL, cilt.35, ss.927-953, 2020 (SSCI İndekslerine Giren Dergi) identifier identifier

  • Cilt numarası: 35 Konu: 7
  • Basım Tarihi: 2020
  • Doi Numarası: 10.1108/maj-07-2019-2364
  • Dergi Adı: MANAGERIAL AUDITING JOURNAL
  • Sayfa Sayıları: ss.927-953

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.