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Montasheri, Majid, Farid, Daryush. (1399). Exploring and Explaining the Effects of Financial Literacy and the Complementary Relationship ‎of Female Board Members on Preventing Earning Management ‎(Evidence from companies listed on stock exchange)‎. , 5(18), 91-102.
Majid Montasheri; Daryush Farid. "Exploring and Explaining the Effects of Financial Literacy and the Complementary Relationship ‎of Female Board Members on Preventing Earning Management ‎(Evidence from companies listed on stock exchange)‎". , 5, 18, 1399, 91-102.
Montasheri, Majid, Farid, Daryush. (1399). 'Exploring and Explaining the Effects of Financial Literacy and the Complementary Relationship ‎of Female Board Members on Preventing Earning Management ‎(Evidence from companies listed on stock exchange)‎', , 5(18), pp. 91-102.
Montasheri, Majid, Farid, Daryush. Exploring and Explaining the Effects of Financial Literacy and the Complementary Relationship ‎of Female Board Members on Preventing Earning Management ‎(Evidence from companies listed on stock exchange)‎. , 1399; 5(18): 91-102.

Exploring and Explaining the Effects of Financial Literacy and the Complementary Relationship ‎of Female Board Members on Preventing Earning Management ‎(Evidence from companies listed on stock exchange)‎

International Journal of Finance & Managerial Accounting
دوره 5، شماره 18، آذر 2020، صفحه 91-102  XML اصل مقاله (639.08 K)
نوع مقاله: Original Article
نویسندگان
Majid Montasheri1؛ Daryush Farid email 2
1Ph.D. candidate in Financial Engineering, Department of Accounting and Finance, Faculty of Management, Yazd University, Iran
2Associate Professor of Finance and Accounting Department, Yazd University, Iran
چکیده
To achieve balance, equality, and elimination of prejudices, as well as the full development of organizations, ‎women need to be able to participate in the decision making process at various levels of the organization.‎‏ ‏In recent years, in the employment rate of women in society has increased significantly. The reason is the ‎remarkable competencies in women’s management style. Therefore, a new view to the management of ‎women is emerging in developing countries. The purpose of this study was to investigate the ‎complementary relationship between female board members and financial literacy with preventing earning ‎management in companies listed on stock exchange. 124 companies were selected as the research sample ‎using Systematic Sampling and after applying restrictions, from 2012 to 2018. Hypotheses have been tested ‎and analyzed using combined data regression techniques. The results of the study indicate that having ‎female members in board of directors has a significant effect on earning management. The presence of ‎educated women in the board will reduce profit management. Therefore, companies are encouraged to ‎have financially educated women on their board of directors.‎
کلیدواژه‌ها
Female Board؛ Financial Literacy؛ Earning Management
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Umer, R., Abbas, N., Hussain, S., & Naveed, N. (2020). The Gender Diversity and Earning Management Practices: Evidence from Pakistan. 

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