Community Diversity and Earnings Management: Empirical Evidence

Jafar Al Saleem, Gaia Melloni, Ricardo Malagueño, Ana Marques, School for Graduate Studies, SUNY Empire State University, Saratoga Springs, Department of Accounting and Control, HEC Lausanne, Essex Business School, University of Essex, Norwich Business School, University of East Anglia

Journal of Accounting, Auditing & Finance

Published online on September 09, 2025

Abstract

Journal of Accounting, Auditing & Finance, Ahead of Print.
Local communities shape corporate activities and performance by pressuring firms to comply with their expectations. In this study, we assess whether firms headquartered in areas with more diverse communities, in terms of race, religion, gender, and age, ...