Earnings Management, Earnings Quality, Board Gender Diversity and Cost of Equity Capital: Evidence from an Emerging Market
Published online on December 10, 2022
Abstract
Global Business Review, Ahead of Print.
This study seeks to analyse the direct association between earnings management (EM), earnings quality (EQ) and the cost of equity capital (CoEC). It also studies the mediating role of EQ and the moderating role of board gender diversity (BGD) in the ...
This study seeks to analyse the direct association between earnings management (EM), earnings quality (EQ) and the cost of equity capital (CoEC). It also studies the mediating role of EQ and the moderating role of board gender diversity (BGD) in the ...