Abstract
The purpose of this paper is to examine the contribution of the board's gender diversity compared to its other characteristics in limitation earnings manipulation in the banks. The empirical study carried out on Tunisian banks over a period extending from 2001 to 2019, using the Panel-Corrected Standard Errors, allowed us to show that board gender diversity, turns out in this study of a considerable contribution to the board of directors composition since it has moderated accounting manipulation to avoid losses. As for the board independence, it has reduced earnings manipulation measured by the abnormal provisions. However, it turns out that board size and board duality does not have a significant effect on earnings manipulation.
Highlights
The subject of governance has aroused particular interest in recent years on the part of academics, economists and politicians, due to the succession of scandals and resounding bankruptcies that have characterized the current economic environment
With regard to board gender diversity, we found that the presence of women on the boards of the banks studied did not have a significant impact on abnormal provisions
This research is part of the current of governance and earnings manipulation in banks, while deepening in the study of the different motivations of earnings manipulation, in particular by introducing into the measurement of accounting manipulation, that motivated by loss avoidance (LOSS-AVOID)
Summary
The subject of governance has aroused particular interest in recent years on the part of academics, economists and politicians, due to the succession of scandals and resounding bankruptcies that have characterized the current economic environment. Among the different governance mechanisms, Fama and Jensen (1983) stress the important role that the board of directors plays in controlling the actions of managers and in resolving agency conflicts between shareholders and managers. The board of directors is an obligation under the laws and regulations of each country. The board of directors, considered one of the most important internal governance mechanisms, is made up of members who are elected by the General Assembly. This board is the main management control element. Sarbanes-Oxley law gives him the role of appointing managers, fixing his compensation, controlling him, and even replacing him
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