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


ARIOĞLU E.

MANAGERIAL AUDITING JOURNAL, 2020 (SSCI İndekslerine Giren Dergi) identifier identifier

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.