Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA
The study explores the relationship between gender diversity board (GDB) and earnings management (EM) with state-ownership (SOE) and firm growth as moderating factors. Based on the data of 404 Vietnamese listed firms in 2015–2019, the feasible generalized least squares (FGLS) method and further test...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2022-12-01
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| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2022.2101243 |
| _version_ | 1818018280016707584 |
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| author | Le Huu Tuan Anh Nguyen Vinh Khuong |
| author_facet | Le Huu Tuan Anh Nguyen Vinh Khuong |
| author_sort | Le Huu Tuan Anh |
| collection | DOAJ |
| description | The study explores the relationship between gender diversity board (GDB) and earnings management (EM) with state-ownership (SOE) and firm growth as moderating factors. Based on the data of 404 Vietnamese listed firms in 2015–2019, the feasible generalized least squares (FGLS) method and further tests are employed to confirm the results. Furthermore, this research compares the results of multiple regression analysis (MRA) with a recently developed panel data fuzzy-set qualitative comparative analysis technique (fsQCA). The findings suggest that women on board (WOB) is negatively related to accrual based earnings management (AEM), while positive relationships are found with the real earnings management (REM) one. Besides, firms have high proportion of SOE reduce the monitoring role of WOB in detering EM. For companies that had the increase in revenue, WOB shows a positive and insignificant relationship to AEM as well as REM, respectively. The fsQCA results highlight the configuration of WOB, SOE, FG, and other board characteristic proxies that lead to the EM’s behavior. In short, the moderating role of SOE and revenue expansion is validated. This study adds to the scholarly literature on accounting and corporate governance (CG) by providing empirical evidence from the context of an emerging market, Vietnam. |
| first_indexed | 2024-04-14T07:37:49Z |
| format | Article |
| id | doaj.art-a3f1ecf3067c455e81b5600643b3c977 |
| institution | Directory Open Access Journal |
| issn | 2331-1975 |
| language | English |
| last_indexed | 2024-04-14T07:37:49Z |
| publishDate | 2022-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Business & Management |
| spelling | doaj.art-a3f1ecf3067c455e81b5600643b3c9772022-12-22T02:05:38ZengTaylor & Francis GroupCogent Business & Management2331-19752022-12-019110.1080/23311975.2022.2101243Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCALe Huu Tuan Anh0Nguyen Vinh Khuong1Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City, VietnamFaculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City, VietnamThe study explores the relationship between gender diversity board (GDB) and earnings management (EM) with state-ownership (SOE) and firm growth as moderating factors. Based on the data of 404 Vietnamese listed firms in 2015–2019, the feasible generalized least squares (FGLS) method and further tests are employed to confirm the results. Furthermore, this research compares the results of multiple regression analysis (MRA) with a recently developed panel data fuzzy-set qualitative comparative analysis technique (fsQCA). The findings suggest that women on board (WOB) is negatively related to accrual based earnings management (AEM), while positive relationships are found with the real earnings management (REM) one. Besides, firms have high proportion of SOE reduce the monitoring role of WOB in detering EM. For companies that had the increase in revenue, WOB shows a positive and insignificant relationship to AEM as well as REM, respectively. The fsQCA results highlight the configuration of WOB, SOE, FG, and other board characteristic proxies that lead to the EM’s behavior. In short, the moderating role of SOE and revenue expansion is validated. This study adds to the scholarly literature on accounting and corporate governance (CG) by providing empirical evidence from the context of an emerging market, Vietnam.https://www.tandfonline.com/doi/10.1080/23311975.2022.2101243female directorsfuzzy-set qualitative comparative analysisaccruals earnings managementreal earnings managementstate-ownershipfirm growth |
| spellingShingle | Le Huu Tuan Anh Nguyen Vinh Khuong Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA Cogent Business & Management female directors fuzzy-set qualitative comparative analysis accruals earnings management real earnings management state-ownership firm growth |
| title | Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA |
| title_full | Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA |
| title_fullStr | Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA |
| title_full_unstemmed | Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA |
| title_short | Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA |
| title_sort | gender diversity and earnings management behaviours in an emerging market a comparison between regression analysis and fsqca |
| topic | female directors fuzzy-set qualitative comparative analysis accruals earnings management real earnings management state-ownership firm growth |
| url | https://www.tandfonline.com/doi/10.1080/23311975.2022.2101243 |
| work_keys_str_mv | AT lehuutuananh genderdiversityandearningsmanagementbehavioursinanemergingmarketacomparisonbetweenregressionanalysisandfsqca AT nguyenvinhkhuong genderdiversityandearningsmanagementbehavioursinanemergingmarketacomparisonbetweenregressionanalysisandfsqca |