Earnings Management and Gender Diversity in the Board of Directors and Audit Committee
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2017-07-07
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en
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Abstract: The purpose of this thesis is to investigate the relation between earnings management and gender diversity in the board of directors and audit committee. Based on prior literature, hypotheses as support are formulated. Earnings management is investigated by both real and accrual-based earnings management. Running several multiple regressions find a relation between gender diversity in the audit committee and real earnings management. Further evidence suggests that having a chairwoman influence the level of earnings management. Consistent with prior research, this thesis find that board size is negative related to accrual-based earnings management. No support is found for the relation between gender diversity and both real and accrual-based earnings management
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Faculteit der Managementwetenschappen