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标题：THE ASSOCIATION BETWEEN PRESENCE OF FEMALE MEMBERS ON THE BOARD OF DIRECTORS AND EARNING MANAGEMENT WITH DISCRETIONARY ACCRUALS INDEXON THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE
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作者：Ghazaleh Emadi ; Mansour Garkaz
期刊名称：Journal of Current Research in Science
印刷版ISSN：2322-5009
出版年度：2015
卷号：3
期号：1
页码：39-43
出版社：Islamic press
摘要：Nowadays, women have great deal of contributions both socially and economically in management. This may be attributed to existence of considerable merits in the management styles of women. The main purpose of this study is to shed lights on the relation between the presence of women on the boards of directors of listed companies in Tehran Stock Exchange using and earnings management with discretionary accruals index. The required information were extracted from 90 accepted firms in Tehran Stock Exchange using Cochran sampling method for 7-years period (2006-2012). The findings of the study indicate that the presence of female directors in board is significantly associated with earnings management
关键词：Female directors; Earning management; discretionary accruals