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      Board gender diversity, corporate governance, and earnings management : Evidence from an emerging market

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          Abstract

          Purpose

          The purpose of this study is to examine whether board gender diversity and other board characteristics affect earnings management practices of top public companies in Kazakhstan.

          Design/methodology/approach

          The study analyzes data of top public companies for the period 2010-2016. Data on corporate governance were manually collected from annual reports and investment memorandums, and financial data were collected from audited financial statements.

          Findings

          The empirical results show that companies with greater board gender diversity are more effective in constraining earnings management. The findings also indicate that companies with larger boards adopt a more restrained approach to earnings management practices, thus supporting the theoretical framework of the study. However, the results provide weak evidence of the association between board independence and earnings quality.

          Originality/value

          This study is the first to investigate the relationship between gender diversity and earnings management in emerging markets such as Kazakhstan that offers managerial and policy implications.

          Related collections

          Most cited references166

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          Theory of the firm: Managerial behavior, agency costs and ownership structure

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            The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems

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              Separation of Ownership and Control

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                Author and article information

                Contributors
                Journal
                GM
                10.1108/GM
                Gender in Management: An International Journal
                GM
                Emerald Publishing Limited
                1754-2413
                1754-2413
                10 January 2020
                18 February 2020
                : 35
                : 1
                : 37-60
                Affiliations
                [1]Bang College of Business, KIMEP University , Almaty, Kazakhstan
                Author notes
                Nurlan Orazalin can be contacted at: orazalin@kimep.kz
                Article
                638009 GM-03-2018-0027.pdf GM-03-2018-0027
                10.1108/GM-03-2018-0027
                fdbee2dc-2a7b-44fa-b9c9-41d5e08891d7
                © Emerald Publishing Limited
                Page count
                Figures: 0, Tables: 7, Equations: 0, References: 127, Pages: 1, Words: 13042
                Categories
                research-article, Research paper
                cat-HOB, HR & organizational behaviour
                cat-ELAW, Employment law
                , Diversity
                , equality
                , inclusion
                cat-SOCY, Sociology
                cat-GSDS, Gender studies
                Custom metadata
                M
                Web-ready article package
                Yes
                Yes
                JOURNAL
                included

                Board gender diversity,Kazakhstan,Earnings management,Emerging markets,Corporate governance

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