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Can Board Gender Diversity Better Control Earnings Manipulation: Evidence from Banking Industry

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  • Amina Zgarni
  • Hassouna Fedhila

Abstract

The purpose of this paper is to examine the contribution of the board's gender diversity compared to its other characteristics in limitation earnings manipulation in the banks. The empirical study carried out on Tunisian banks over a period extending from 2001 to 2019, using the Panel-Corrected Standard Errors, allowed us to show that board gender diversity, turns out in this study of a considerable contribution to the board of directors composition since it has moderated accounting manipulation to avoid losses. As for the board independence, it has reduced earnings manipulation measured by the abnormal provisions. However, it turns out that board size and board duality does not have a significant effect on earnings manipulation.

Suggested Citation

  • Amina Zgarni & Hassouna Fedhila, 2021. "Can Board Gender Diversity Better Control Earnings Manipulation: Evidence from Banking Industry," Asian Social Science, Canadian Center of Science and Education, vol. 17(7), pages 1-29, July.
    • Handle: RePEc:ibn:assjnl:v:17:y:2021:i:7:p:29
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    References listed on IDEAS

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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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