Female leadership and earnings management in politically connected and family firms

被引：0
作者：
Ismail, Ismaanzira [1 ]
How, Janice [2 ]
Shafie, Rohami [3 ]
Ku Ismail, Ku Nor Izah [3 ]
Wahab, Effiezal Aswadi Abdul [4 ]
机构：
[1] Univ Sains Malaysia, Sch Management, George Town, Penang, Malaysia
[2] Queensland Univ Technol, Fac Business & Law, Sch Econ & Finance, Brisbane, Australia
[3] Univ Utara Malaysia, Coll Business, Tunku Puteri Intan Safinaz Sch Accountancy, Kedah, Malaysia
[4] Curtin Univ, Fac Business & Law, Sch Accounting Econ & Finance, Bentley, Australia
来源：
ACCOUNTING FORUM | 2024年
关键词：
Gender diversity; earnings management; female executives; politically connected firms; family firms; J16; M41; AUDIT COMMITTEE CHARACTERISTICS; CORPORATE GOVERNANCE; WOMEN DIRECTORS; CFO GENDER; PERFORMANCE; OWNERSHIP; QUALITY; GUANXI; CEOS; TOP;
D O I：
10.1080/01559982.2024.2416742
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This study examines the role of female CEOs and CFOs in relation to earnings management in politically connected and family firms in Malaysia, utilising a unique dataset spanning 2016-2018. The results show female CFOs are associated with reduced earnings management in politically connected firms, potentially due to their risk-averse and ethical approach. However, no significant relationship is observed between female executives and earnings management in family firms, possibly due to entrenched dynamics and governance structures within these firms. The results are robust to potential self-selection bias and sub-sampling issues. Our findings support policies promoting female representation in corporate leadership, highlighting that female executives can enhance financial reporting quality in specific organisational contexts.HIGHLIGHTSFemale CFOs are associated with reduced earnings management in politically connected firms.No significant relationship is observed between female executives and earnings management in family firms.The results are robust to potential self-selection bias and subsampling issues.
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页数：31
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