Gender Diverse Boardrooms and Earnings Manipulation: Does Democracy Matter?

Gender Diverse Boardrooms and Earnings Manipulation: Does Democracy Matter?

We investigate the influence of boardroom gender diversity on earnings management. Drawing on a sample of European firms over the 2010–2023 period, we document an inverted U-shaped nexus between boardroom gender heterogeneity and earnings manipulation. Moreover, we also find that the Democracy Index...

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Bibliographic Details
Main Authors: Evangelos G. Varouchas, Stavros E. Arvanitis, Christos Floros
Format: Article
Language:English
Published: MDPI AG 2025-06-01
Series:Risks
Subjects:
gender diversity
democracy
earnings management
Europe
Online Access:https://www.mdpi.com/2227-9091/13/7/126
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