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Do Women Top Managers Always Mitigate Earnings Management? Evidence from China

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  • Xingqiang Du
  • Shaojuan Lai
  • Hongmei Pei

Abstract

This study investigates the non-linear association between women top managers (WTM) and earnings management and further examines the moderating effect of monitoring intensity. Drawing on leadership style theory and using a sample of Chinese listed firms over the period of 2001–2011, our findings reveal the inverted-U relationship between WTM and earnings management, suggesting that different proportions of WTM can shape distinct leadership styles and processes of decision-making, and thus bring out asymmetric earnings qualities. Moreover, the monitoring intensity attenuates the inverted-U relationship between WTM and earnings management. These findings are robust to a variety of sensitivity tests and our conclusions are still valid after controlling for endogeneity. As additional tests, we find that the inverted-U relationship between WTM and earnings management is valid for both female directors and female managers, but only stands for the subsample with low business complexity, low information transparence, and state-owned enterprises.

Suggested Citation

  • Xingqiang Du & Shaojuan Lai & Hongmei Pei, 2016. "Do Women Top Managers Always Mitigate Earnings Management? Evidence from China," China Journal of Accounting Studies, Taylor & Francis Journals, vol. 4(3), pages 308-338, July.
    • Handle: RePEc:taf:rcjaxx:v:4:y:2016:i:3:p:308-338
    DOI: 10.1080/21697213.2016.1218633
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    Cited by:

    1. Toni Šušak & Tomislava Paviæ Kramariæ & Marijana Bartuloviæ, 2023. "Gender diversity in the boardroom and earnings management during the period of the COVID-19 crisis," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 41(1), pages 41-63.
    2. Fang Lee Cooke, 2023. "Changing Lens: Broadening the Research Agenda of Women in Management in China," Journal of Business Ethics, Springer, vol. 184(2), pages 375-389, May.

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