Do Women Directors Constraint Accrual Management? Malaysian Evidence

Women are found to be more risk averse than men (Fehr-Duda, 2006; Watson & McNaughton, 2007; Eckel & Grossman, 2008). Women are also different from men in their leadership styles and attitudes towards ethics and risks (Gul, Srinidhi & Tsui, 2007). These differences suggest that the prese...

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Bibliographic Details
Main Author:	Abdullah , Shamsul Nahar
Format:	Conference or Workshop Item
Language:	English
Published:	2012
Subjects:	HF5001 Business. Business Administration
Online Access:	http://irep.iium.edu.my/26319/ http://irep.iium.edu.my/26319/ http://irep.iium.edu.my/26319/1/0005-Shamsul.pdf

id	iium-26319
recordtype	eprints
spelling	iium-263192014-01-23T05:54:38Z http://irep.iium.edu.my/26319/ Do Women Directors Constraint Accrual Management? Malaysian Evidence Abdullah , Shamsul Nahar HF5001 Business. Business Administration Women are found to be more risk averse than men (Fehr-Duda, 2006; Watson & McNaughton, 2007; Eckel & Grossman, 2008). Women are also different from men in their leadership styles and attitudes towards ethics and risks (Gul, Srinidhi & Tsui, 2007). These differences suggest that the presence of women is capable of reducing accrual management. Our empirical results show that the presence of women on the board and audit committee is not associated with accrual management. Hence, women do not appear to perform the accounting oversight role well. 2012-09 Conference or Workshop Item PeerReviewed application/pdf en http://irep.iium.edu.my/26319/1/0005-Shamsul.pdf Abdullah , Shamsul Nahar (2012) Do Women Directors Constraint Accrual Management? Malaysian Evidence. In: The 3rd International Conference on Business and Economics 2012, 13-15 September 2012, Victoria & Alfrred Waterfront Hotel, Cape Town, South Africa. (Unpublished) http://utcc2.utcc.ac.th/utccijbe/2012icbe/index.php
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HF5001 Business. Business Administration
spellingShingle	HF5001 Business. Business Administration Abdullah , Shamsul Nahar Do Women Directors Constraint Accrual Management? Malaysian Evidence
description	Women are found to be more risk averse than men (Fehr-Duda, 2006; Watson & McNaughton, 2007; Eckel & Grossman, 2008). Women are also different from men in their leadership styles and attitudes towards ethics and risks (Gul, Srinidhi & Tsui, 2007). These differences suggest that the presence of women is capable of reducing accrual management. Our empirical results show that the presence of women on the board and audit committee is not associated with accrual management. Hence, women do not appear to perform the accounting oversight role well.
format	Conference or Workshop Item
author	Abdullah , Shamsul Nahar
author_facet	Abdullah , Shamsul Nahar
author_sort	Abdullah , Shamsul Nahar
title	Do Women Directors Constraint Accrual Management? Malaysian Evidence
title_short	Do Women Directors Constraint Accrual Management? Malaysian Evidence
title_full	Do Women Directors Constraint Accrual Management? Malaysian Evidence
title_fullStr	Do Women Directors Constraint Accrual Management? Malaysian Evidence
title_full_unstemmed	Do Women Directors Constraint Accrual Management? Malaysian Evidence
title_sort	do women directors constraint accrual management? malaysian evidence
publishDate	2012
url	http://irep.iium.edu.my/26319/ http://irep.iium.edu.my/26319/ http://irep.iium.edu.my/26319/1/0005-Shamsul.pdf
first_indexed	2023-09-18T20:39:14Z
last_indexed	2023-09-18T20:39:14Z
_version_	1777409253201412096

Do Women Directors Constraint Accrual Management? Malaysian Evidence

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