Earnings Management and Gender Diversity in the Board of Directors and Audit Committee

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dc.contributor.advisorZubair, S.M.
dc.contributor.authorMulder, Mark
dc.date.issued2017-07-07
dc.description.abstractAbstract: 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 managementen_US
dc.identifier.urihttp://theses.ubn.ru.nl/handle/123456789/4426
dc.language.isoenen_US
dc.thesis.facultyFaculteit der Managementwetenschappenen_US
dc.thesis.specialisationAccounting & Controlen_US
dc.thesis.studyprogrammeMaster Economicsen_US
dc.thesis.typeMasteren_US
dc.titleEarnings Management and Gender Diversity in the Board of Directors and Audit Committeeen_US
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