1
Assistant Professor, Semnan Branch, Islamic Azad University, Semnan, Iran
2
Master Student in Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran
10.22034/iaas.2021.131416
Abstract
This study aimed to review the relationship between the presence of female directors of the board, earnings management and the effect of financially literate directors on this relationship. To access to research goal, the information of 129 firms among all authentic firms in Tehran stock exchange from 1387 till 1396 (1290 years) was utilized. Multiple regression has been used to analyze the data. Findings show that the presence of women on the board has a negative effect on earnings management, and also firms with financially literate female directors on the board have more earnings management than firms with financially illiterate female directors.
Fazeli,N. and Niaakan,R. (2021). Investigating the Evolutionary Relationship Between Female Managers and Financial Literacy in Preventing Earnings Management. Accounting and Auditing Studies, 10(37), 59-72. doi: 10.22034/iaas.2021.131416
MLA
Fazeli,N. , and Niaakan,R. . "Investigating the Evolutionary Relationship Between Female Managers and Financial Literacy in Preventing Earnings Management", Accounting and Auditing Studies, 10, 37, 2021, 59-72. doi: 10.22034/iaas.2021.131416
HARVARD
Fazeli N., Niaakan R. (2021). 'Investigating the Evolutionary Relationship Between Female Managers and Financial Literacy in Preventing Earnings Management', Accounting and Auditing Studies, 10(37), pp. 59-72. doi: 10.22034/iaas.2021.131416
CHICAGO
N. Fazeli and R. Niaakan, "Investigating the Evolutionary Relationship Between Female Managers and Financial Literacy in Preventing Earnings Management," Accounting and Auditing Studies, 10 37 (2021): 59-72, doi: 10.22034/iaas.2021.131416
VANCOUVER
Fazeli N., Niaakan R. Investigating the Evolutionary Relationship Between Female Managers and Financial Literacy in Preventing Earnings Management. Accounting and Auditing Studies, 2021; 10(37): 59-72. doi: 10.22034/iaas.2021.131416
