DOES GENDER MODERATE THE EFFECT OF EARNINGS MANAGEMENT ON FIRM VALUE?
This study aims to examine the effect of earnings management on firm value with gender as moderating variable (the proportion of female directors). Earnings management is measured by real activities (Roychowdhury, 2006), company value is measured by Tobins'Q and there are growth and size as con...
Main Author: | |
---|---|
Format: | Article |
Language: | English |
Published: |
iVolga Press
2019-01-01
|
Series: | Russian Journal of Agricultural and Socio-Economic Sciences |
Subjects: | |
Online Access: | https://rjoas.com/issue-2019-01/article_07.pdf |