Diversity of the board, nomination committee and earnings management in the two-tier system

PurposeThe purpose of this study was to analyze the impact of diversity on the board of directors, board of commissioners and nomination committees on accrual earnings management.Design/methodology/approachThis study used three dimensions of diversity, namely gender, age and nationality. These three...

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Bibliographic Details
Published in:Seonmul yeongu
Main Authors: Ferdy Putra, Doddy Setiawan
Format: Article
Language:English
Published: Emerald Publishing 2025-04-01
Subjects:
Online Access:https://www.emerald.com/jdqs/article-pdf/33/3/207/10357620/jdqs-08-2024-0037en.pdf