Abstract
Gender Diversity on Board and Financial Reporting Quality in an Emerging Country
Highlights
Good corporate governance is one of the most essential mechanisms in ensuring the achievement of goals and objectives of an organization, meeting shareholders' wealth, and preparing the quality of financial reporting
accruals earnings management (AEM) is Accruals Earnings Management proxy by Discretionary Accruals figure; board females (BF) is the number of female directors on boards, BIF is the number of female Independence Director on boards, ACEF is the number of female directors with expertise on Audit Committee, board of directors’ size (BSIZE) is the number of directors on boards; board independence (BIND) is the number of Independence Directors on board, audit committee (AC) is the number of director on Audit Committee, Audit Committee with expertise (ACE) is the number of director on Audit
Committee that has the expertise, BIG4 is the type of external auditor of the company, FS is the firm size measured by log Total Assets; DTE is debt to equity ratio proxy for debt covenant, ROE is a return on asset proxy for firm performance calculated by dividing net income with total equity
Summary
Good corporate governance is one of the most essential mechanisms in ensuring the achievement of goals and objectives of an organization, meeting shareholders' wealth, and preparing the quality of financial reporting. The presence of female directors on the corporate board may affect management decisions and financial decisions quality positively. Until this point in time, there is limited literature concerning the board gender differences in reducing EM activities in Malaysian capital market. The objective of this paper is to investigate the relationship between the presence of female directors on corporate boards that improves the audit quality of financial reporting among Malaysian public listed companies, in the construction sector.
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