Nov 2026· Indian Journal of Corporate Governance· 0 citations· 88 references
Abstract
This study examines the moderating effect of board diversity on the relationship between corporate environmental disclosure (CED) and earnings management (EM) among 258 Bursa Malaysia-listed manufacturing companies from 2018 to 2023. Board diversity comprises gender diversity and accounting and financial competency. CED is measured using a 41-item content-analysis index, while EM includes accrual-based measures (Modified Jones and Kothari models) and real EM measures (abnormal production costs, operating cash flows and discretionary expenses). Using the generalised method of moments, the findings show that both board gender diversity and board competency significantly moderate the CED–EM relationship. Female board representation generally weakens the association between CED and accrual-based EM, although its effect on real EM vary across measures. Board competency also significantly conditions the relationship across accrual and real EM measures. The findings demonstrate that board composition shapes the relationship between environmental transparency and managerial reporting behaviour, and provide implications for strengthening corporate governance, reporting transparency and environmental accountability.
This study investigates how earnings management (EM) influences ESG performance and whether corporate governance mechanisms shape this relationship. Drawing on agency and stakeholder perspectives, the study examines how managerial incentives and governance effectiveness jointly shape the relationship between EM and E...
E. Attia, Ahmed Almoneef, Sameh O. M. Yassen· Corporate Social Responsibil...· 0 citations
The growing emphasis on sustainability has heightened the importance of Environmental, Social, and Governance (ESG) disclosures among listed firms, particularly in emerging economies such as Nigeria. This study examines the effects of board composition, board gender diversity, and CSR/sustainability committees on ESG d...
Haruna Dadda'u, Saifullahi Abdullahi Mazadu, Sufiyanu Usman· FUDMA Journal of Business Ma...· 0 citations
This study investigates how managerial ownership, independent commissioners, board meeting frequency, board diversity, and environmental disclosure influence financial performance, with firm size acting as a moderating variable. The research is driven by discrepancies in previous studies on corporate governance and fin...
Adhevia Perdana Putri, S. Utomo, I. D. Pamungkas et al.· Jurnal Ekonomi Manajemen dan...· 0 citations
This study investigates how sustainability reporting disclosure relates to earnings management and whether this relationship changes depending on board gender diversity and the effectiveness of the risk committee. Using 590 firm-year observations drawn from Jordanian listed companies, the study estimates the main relat...
Ibrahim Alnohoud, Sajed Mowafaq Alshdaifat, Safaa M. Ahmad et al.· Journal of Risk and Financia...· 0 citations
This study examines the effect of board structure on earnings management among listed consumer goods companies in Nigeria. Drawing on agency and complementary governance theories, the study investigates how key board attributes; board size, board independence, board members’ financial expertise, multiple directorships,...
Shadrach Monica, Midataku Shadrach· Journal of Business Developm...· 0 citations
This research examines the influence of board of commissioners size, independent commissioners, and gender diversity on Enterprise Risk Management (ERM) disclosure, with firm size as a moderating variable in basic materials sector companies listed on the Indonesia Stock Exchange during 2021–2024. Using a quantitative a...
