Attributes of female directors and accruals-based earnings management
Based on the notion that female directors are superior in monitoring and informed by a theoretical framework that draws insights from agency, resource dependence, and upper echelon theories, this study investigates the impact of female monitoring director’s tenure and busyness on mitigating manageri...
Main Authors: | , , |
---|---|
Format: | Article |
Language: | English |
Published: |
Taylor & Francis Group
2022-12-01
|
Series: | Cogent Business & Management |
Subjects: | |
Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2022.2139212 |