Board Gender Diversity and Earnings Management: Evidence from China

DOI

10.2991/assehr.k.211209.191How to use a DOI?

Keywords

female board of directors; earnings management; Chinese market

Abstract

A large number of foreign studies have confirmed that the existence of female members in the board of directors will reduce the company’s earnings management. This paper focuses on the Chinese market to study the impact of the female managers on the company’s earnings management in this market. From the perspective of system, female social background, and the data of China’s listed companies, it is confirmed that female managers tend to increase the company’s earnings management. With the increasing proportion of female managers in the Chinese market, this phenomenon is becoming more and more obvious. This paper makes a detailed analysis on the institutional analysis of Chinese market and the impact of social background on female managers.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Yihao Li
PY  - 2021
DA  - 2021/12/15
TI  - Board Gender Diversity and Earnings Management: Evidence from China
BT  - Proceedings of the 2021 3rd International Conference on Economic Management and Cultural Industry (ICEMCI 2021)
PB  - Atlantis Press
SP  - 1182
EP  - 1190
SN  - 2352-5428
UR  - https://doi.org/10.2991/assehr.k.211209.191
DO  - 10.2991/assehr.k.211209.191
ID  - Li2021
ER  -