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Abstract

We examine the effect board gender diversity has on earnings management in European countries. The findings reveal that a gender diverse board mitigates earnings management in countries where gender equality is high. This provides an explanation to the inconclusive findings in the literature. Finance Research Letters Journal Impact Factor on ResearchGate - Impact Factor Rankings (2013, 2014 and 2015). Available from: http://www.researchgate.net/journal/1544-6123_Finance_Research_Letters [accessed Aug 24, 2015].

DOI

10.1016/j.frl.2015.05.006

Publication Date

2015-05-16

Publication Title

Finance Research Letters

First Page

135

Last Page

141

ISSN

1544-6123

Organisational Unit

Plymouth Business School

Keywords

Earnings management, Gender diversity, Corporate governance

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