ARTICLE

IMPACT OF GENDER DIVERSITY ON REAL EARNINGS MANAGEMENT EVIDENCE FROM BRIC PUBLIC LISTED NONFINANCIAL FIRMS

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01 Pages : 1-11

http://dx.doi.org/10.31703/gsr.2024(IX-II).01      10.31703/gsr.2024(IX-II).01      Published : Jun 2024

Impact of Gender Diversity on Real Earnings Management: Evidence from BRIC Public Listed Non-Financial Firms

Abstract

    Weak corporate governance (CG) practices have been cited as a major factor that causes financial disasters. However, gender diversity (GD) is considered one of these factors that can reduce the effects of such crises. This study, uses 712 publicly listed firms from 2017 to 2022, to investigate the effect of GD on real earning management (REM). Control
    variables such as firm size, leverage, current ratio, and state-owned enterprises are also used in this study. The findings of this study report that there is a statistically significant relationship between REM with GD. It means that companies having a female on board less engage in REM. Furthermore, the findings of this study can help policymakers, practitioners, and researchers create focused interventions and strategies that will support GD and sustainable business practices in the BRIC economies. Therefore, results suggest encouraging GD in the board to reduce the level of REM.

    Real Earnings Management, Gender diversity, Corporate Governance

    (1) Haseena Zaib
    MS Scholar, Department of Accounting and Finance, Institute of Business Studies and Leadership, Abdul Wali Khan University Mardan, KP, Pakistan.
    (2) Muhammad Ilyas
    Assistant professor, Institute of Business Studies and Leadership, Abdul Wali Khan University Mardan, KP, Pakistan.
    (3) Muhammad Yusuf Amin
    Assistant Professor, Institute of Business Studies and Leadership, Abdul Wali Khan University Mardan, KP, Pakistan.
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Cite this article

APA

    APA : Zaib, H., Ilyas, M., & Amin, M. Y. (2024). Impact of Gender Diversity on Real Earnings Management: Evidence from BRIC Public Listed Non-Financial Firms. Global Sociological Review, IX(II), 1-11. https://doi.org/10.31703/gsr.2024(IX-II).01

CHICAGO

    CHICAGO : Zaib, Haseena, Muhammad Ilyas, and Muhammad Yusuf Amin. 2024. "Impact of Gender Diversity on Real Earnings Management: Evidence from BRIC Public Listed Non-Financial Firms." Global Sociological Review, IX (II): 1-11 doi: 10.31703/gsr.2024(IX-II).01

HARVARD

    HARVARD : ZAIB, H., ILYAS, M. & AMIN, M. Y. 2024. Impact of Gender Diversity on Real Earnings Management: Evidence from BRIC Public Listed Non-Financial Firms. Global Sociological Review, IX, 1-11.

MHRA

    MHRA : Zaib, Haseena, Muhammad Ilyas, and Muhammad Yusuf Amin. 2024. "Impact of Gender Diversity on Real Earnings Management: Evidence from BRIC Public Listed Non-Financial Firms." Global Sociological Review, IX: 1-11

MLA

    MLA : Zaib, Haseena, Muhammad Ilyas, and Muhammad Yusuf Amin. "Impact of Gender Diversity on Real Earnings Management: Evidence from BRIC Public Listed Non-Financial Firms." Global Sociological Review, IX.II (2024): 1-11 Print.

OXFORD

    OXFORD : Zaib, Haseena, Ilyas, Muhammad, and Amin, Muhammad Yusuf (2024), "Impact of Gender Diversity on Real Earnings Management: Evidence from BRIC Public Listed Non-Financial Firms", Global Sociological Review, IX (II), 1-11

TURABIAN

    TURABIAN : Zaib, Haseena, Muhammad Ilyas, and Muhammad Yusuf Amin. "Impact of Gender Diversity on Real Earnings Management: Evidence from BRIC Public Listed Non-Financial Firms." Global Sociological Review IX, no. II (2024): 1-11. https://doi.org/10.31703/gsr.2024(IX-II).01