Impactful Female Directors and Earnings Management: The Moderating Effect of Ownership Concentration

Impactful Female Directors and Earnings Management: The Moderating Effect of Ownership Concentration

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The aim of this study was to examine the moderating effect of ownership concentration (OC) on the relationship between impactful female directors and earnings management (EM). The study concentrated on firms with the lowest positive earnings, measured by return on assets. The results showed that OC...

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Bibliographic Details
Main Author:	Mujeeb Saif Mohsen Al-Absy
Format:	Article
Language:	English
Published:	MDPI AG 2023-05-01
Series:	Administrative Sciences
Subjects:	board of directors gender equality ownership concentration earnings management
Online Access:	https://www.mdpi.com/2076-3387/13/5/129

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