Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/326007 
Year of Publication: 
2024
Citation: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 11 [Issue:] 1 [Article No.:] 2304371 [Year:] 2024 [Pages:] 1-22
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
Recognizing the growing importance of gender diversity in corporate governance, this study delves into the impact of women directors’ attributes on earnings management. Focusing on listed banks in the Indonesia Stock Exchange, we hand-collect women directors’ profiles from 2017 to 2021. Notably, our findings reveal that having women on the board correlates with reduced earnings management. Specifically, while higher educational attainment among women directors positively affects earnings management, this effect turns negative when considered in conjunction with their educational backgrounds. Additionally, the tenure of women directors appears to inversely impact earnings management. Crucially, our study breaks new ground by exploring the moderating roles of educational levels and backgrounds, thereby enriching existing literature and shedding light on nuanced effects across different levels of earnings management.
Subjects: 
Banking
characteristics of women directors
earnings quality
education levels and backgrounds
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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