Women’s Participation in the Board of Directors and Earnings Management

Women’s Participation in the Board of Directors and Earnings Management

The article intends to verify the influence that women’s participation in the board of directors has on the earnings management of public companies listed on B3. Earnings management was evaluated by using discretionary accruals based on the Modified Jones model. Results showed low volumes of discre...

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Bibliographic Details
Main Authors: Francielle Corazza, Silvana Dalmutt Kruger, Geovanne Dias de Moura, Cristian Baú Dal Magro
Format: Article
Language:Spanish
Published: Pontificia Universidad Católica del Perú 2020-12-01
Series:Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas
Subjects:
Women’s Participation
Administrative Council
Earnings Management
Online Access:http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/23146

Internet

http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/23146

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