Find in Library

The research aims to investigate the presence of women on Board and in top management and earnings management behaviour. The data have been collected from the financial statements and annual reports of 163 listed companies in HOSE during a period of six years. The study has used Generalized Least Squares (GLS) regression model. It shows that the presence of women on the board and in top management has a reverse impact on earnings management behavior. Nevertheless, we realise that if the number of female Executives and Board Directors increases, earnings management behavior will change correspondingly. It is clear about the impact of women on Board and in top management on earnings management.This study helps to improve corporate governance in gender diversity. In addition, it is useful for external auditors to identify earnings management behaviour, as well as for financial statement users to evaluate the data.