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Do Women Directors Constraint Accrual Management? Malaysian Evidence

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 (Unpublished)

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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.

Item Type: Conference or Workshop Item (Full Paper)
Additional Information: 6708/26319
Uncontrolled Keywords: directors, accrual management, leadership, accountancy
Subjects: H Social Sciences > HF Commerce > HF5001 Business. Business Administration
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Prof. Dr. Shamsul Nahar Abdullah
Date Deposited: 21 Dec 2012 17:11
Last Modified: 23 Jan 2014 13:54
URI: http://irep.iium.edu.my/id/eprint/26319

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