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

ARIOĞLU E.

MANAGERIAL AUDITING JOURNAL, vol.35, no.7, pp.927-953, 2020 (SSCI) identifier identifier

  • Publication Type: Article / Article
  • Volume: 35 Issue: 7
  • Publication Date: 2020
  • Doi Number: 10.1108/maj-07-2019-2364
  • Journal Name: MANAGERIAL AUDITING JOURNAL
  • Journal Indexes: Social Sciences Citation Index (SSCI), Scopus, ABI/INFORM, Business Source Elite, Business Source Premier, INSPEC
  • Page Numbers: pp.927-953
  • Çukurova University Affiliated: Yes

Abstract

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.