search query: @author Krishnan, G. V. / total: 3
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| Author: | Krishnan, G. V. Parsons, L. M. |
| Title: | Getting to the bottom line: An exploration of gender and earnings quality |
| Journal: | Journal of Business Ethics
2008 : MAR I/II, VOL. 78:1-2, p. 65-76 |
| Index terms: | earnings ethics business ethics diversity gender reporting |
| Language: | eng |
| Abstract: | The concept of earnings quality is defined as the degree to which financial reports capture the real economic situation of the company. According to the former research, some factors can affect the quality of reported earnings. This study investigates whether gender diversity in senior management affects earnings quality. The main finding is that companies with higher gender diversity in senior management report higher earnings. In addition, there is a positive correlation between gender diversity and earnings quality. |
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