Bank diversification and earnings management: the moderating effect of female directors

IF 3.6 Q1 BUSINESS, FINANCE Review of Accounting and Finance Pub Date : 2023-06-13 DOI:10.1108/raf-08-2022-0223
Nozha Merzki, Mouna Ben Rejeb
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引用次数: 1

Abstract

Purpose This paper aims to investigate the effect of banking activities diversification on earnings management practices and the effect of female directors on this relationship. Design/methodology/approach Based on a sample of 122 banks operating in Middle East and North African countries from 2006 to 2018, we use dynamic panel model estimated with generalized method of moments approach to deal with endogeneity issues surrounding the diversification decision. Findings The results show that diversification increases earnings management and that the presence of female directors on board moderates this relationship. In particular, female managers tend to reduce earnings management practices in diversified banks. Further, diversified conventional banks appear to be more impacted on the earnings management practices than on Islamic banks. Originality/value The study extends previous research by investigating the relationship between earnings management and diversification of banking activities in emerging countries where earnings management cannot be easily detected and diversification strategy is widely used. It, also, explains this relationship via the moderating effect of female directors as a banks’ internal governance mechanism.
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银行多元化与盈余管理:女性董事的调节作用
目的研究银行业务多元化对盈余管理实践的影响,以及女性董事对这种关系的影响。设计/方法论/方法基于2006年至2018年在中东和北非国家运营的122家银行的样本,我们使用广义矩方法估计的动态面板模型来处理围绕多元化决策的内生性问题。研究结果表明,多元化提高了盈余管理,董事会中女性董事的存在调节了这种关系。特别是,女性管理人员倾向于减少多元化银行的盈余管理做法。此外,多元化的传统银行似乎比伊斯兰银行对盈余管理实践的影响更大。独创性/价值该研究通过调查新兴国家的盈余管理与银行业务多元化之间的关系,扩展了以往的研究,在这些国家,盈余管理不容易被发现,多元化战略被广泛使用。并通过女性董事作为银行内部治理机制的调节作用来解释这种关系。
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来源期刊
CiteScore
4.30
自引率
0.00%
发文量
18
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