How to cite this paper
Debnath, N., Patnaik, B & Satpathy, I. (2019). Female directorship and real earnings management in Bangladesh: Towards an analytical assessment.Management Science Letters , 9(11), 1723-1740.
Refrences
Adams, R. B., & Ferreira, D. (2009). Women in the boardroom and their impact on governance and performance. Journal of Financial Economics, 94(2), 291–309.
Al-fayoumi, N., Abuzayed, B., & Alexander, D. (2010). Ownership Structure and Earnings Management in Emerging Markets : The Case of Jordan. International Research Journal of Finance and Economics, 38(1), 28–47.
Alves, S. (2012). Ownership structure and earnings management Evidence from Portug. Australian Accounting Business and Finance Journal, 6(1), 57–74.
Anderson, R. C., Mansi, S. A., & Reeb, D. M. (2004). Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics, 37(3), 315–342.
Arun, T. G., Almahrog, Y. E., & Aribi, Z. A. (2015). Female directors and earnings management : Evidence from UK companies. International Review of Financial Analysis, 39, 137–146. https://doi.org/10.1016/j.irfa.2015.03.002
Balsam, S., Bartov, E., & Marquardt, C. (2002). Accruals Management , Investor Sophistication , and Equity Valuation : Evidence from 10-Q Filings. Journal of Accounting Research, 40(4), 987–1012.
Balsam, S., Krishnan, J., & Yang, J. S. (2003). Auditor industry specialization and earnings quality. Auditing:, 22(2), 71-97. A Journal of Practice & Theory, 22(2), 71–97.
Barber, B. M., & Odean, T. (2001). Boys will be boys: Gender, overconfidence, and common stock investment. The Quarterly Journal of Economics, 116(1), 261–292.
Bartov, E. (1993). The Timing Earnings of Asset Sales and Earnings Manipulation, 68(4), 840–855.
Becker, C. L., Defond, M. L., & California, S. (1998). The Effect of Audit Quality on Earnings Management, 15(1), 1–24.
Beneish, M. D. (2001). Earnings management: A perspective. Accounting Horizons, 13(4), 365-383, 13(4), 365–383.
Bens, D. A., Nagar, V., & Wong, M. H. F. (2002a). Real investment implications of employee stock option exercises. Journal of Accounting Research, 40(2), 359–393.
Bens, D. A., Nagar, V., & Wong, M. H. F. (2002b). Real Investment Implications of Employee Stock Option Exercises, 40(2), 359–393.
Betz, M., O’Connell, L., & Shepard, J. M. (1989). Gender differences in proclivity for unethical behavior. Journal of Business Ethics, 8(5), 321–324.
Bradshaw, M. T., Richardson, S. A., & Sloan, R. G. (2001). Do Analysts and Auditors Use Information in Accruals ? Journal of Accounting Research, 39(1), 45–74.
Bruns, W. J., & Merchant, K. (1990). The dangerous morality of managing earnings. Management Accounting, 72(2), 22–25.
BSEC. (2012). Revised Corporate Governance Guidelines. Retrieved from Http://Www.Sec.Gov.Bd/Slaws/Notification_on_CG-07.8.12-Amended.
Burgstahler, D., & Dichev, I. (1997). Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics, 24(1), 99–126.
Bushee, B. J. (1998). The influence of institutional investors on myopic R&D investment behavior. Accounting Review, 73(3), 305–333.
Byrnes, J. P., Miller, D. C., & Schafer, W. D. (1999). Gender differences in risk taking: a meta-analysis. Psychological Bulletin, 125(3), 367.
Campbell, K., & Mínguez-Vera, A. (2008). Gender diversity in the boardroom and firm financial performance. Journal of Business Ethics, 83(3), 435–451.
Carter, D. A., Simkins, B. J., & Simpson, W. G. (2003). Corporate governance, board diversity, and firm value. Financial Review, 38(1), 33–53.
Cohen, D. A., Dey, A., & Lys, T. Z. (2008). Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods, 83(3), 757–787.
Cohen, D. A., & Zarowin, P. (2008). Accrual-Based and Real Earnings Management Activities around Seasoned Equity Offerings.
Cohen, D. A., & Zarowin, P. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics, 50(1), 2–19.
Commission, B. S. and E. Notification no. SEC/CMRRD/2009-193/119/admin Retrieved from http://www.secbd.org/Notification-% 20date%2022.11.11.pdf. (2011).
Davidson, R., & MacKinnon, J. G. (2004). Econometric theory and methods. New York: Oxford.
Davies, L. (2011). Women on boards. London: Department for Business, Innovation & Skills.
Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review, 77(2002), 35–59.
Dechow, P. M., Kothari, S. P., & Watts, R. L. (1998). The relation between earnings and cash flows. Journal of Accounting and Economics, 25(2), 133–168.
Dechow, P. M., & Sloan, R. G. (1991). Executive incentives and the horizon problem: An empirical investigation, 14(1), 51–89.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Dechow_et_al_1995.pdf. The Accounting Review.
Defond, M. L., Angeles, L., Jiambalvo, J., Bowen, B., Burgstahler, D., Caster, P., … Stinson, C. (1994). Debt covenant violation and manipulation of accruals, 17(1–2), 145–176.
DeFond, M. L., & Subramanyam, K. R. (1998). Auditor changes and discretionary accruals Mark. Journal of Accounting and Economics, 25(February 1997), 35–67.
Deng, X., & Wang, Z. (2006). Ownership structure and financial distress: evidence from public-listed companies in China. International Journal of Management, 23(3).
Dyreng, S., Hillegeist, S. A., & Penalva, F. (2011). Earnings management to avoid debt covenant violations and future performance,. In Working Paper, Duke University, Arizona State University.
Erhardt, N. L., Werbel, J. D., & Shrader, C. B. (2003). Board of director diversity and firm financial performance. Corporate Governance: An International Review, 11(2), 102–111.
Fan, J. P. H., Wei, K. C. J., & Xu, X. (2011). Corporate fi nance and governance in emerging markets : A selective review and an agenda for future research. Journal of Corporate Finance, 17(2), 207–214.
Farooque, O. Al, Zijl, T. van, Dunstan, K., & Karim, A. W. (2007). Corporate Governance in Bangladesh: Link between Ownership and Financial Performance. Corporate Governance: An International Review, 15(6), 1453–1468.
Farrell, K. A., & Hersch, P. L. (2005). Additions to corporate boards: the effect of gender. Journal of Corporate Finance, 11(1–2), 85–106.
García‐Meca, E., & Sánchez‐Ballesta, J. P. (2009). Corporate governance and earnings management: A meta‐analysis. Corporate Governance: An International Review, 17(5), 594-610.
Gavious, I., Segev, E., & Yosef, R. (2012). Female directors and earnings management in high-technology firms. Pacific Accounting Review, 24(1), 4–32.
Graham, J. R., Harvey, C. R., & Rajgopal, S. (2005). The Economic Implications of Corporate Financial Reporting. Journal of Accounting and Economics, 40(1–3), 3–73.
Guidry, F., Leone, A. J., & Rock, S. (1999). Earnings-based bonus plans and earnings management by business-unit managers. Journal of Accounting and Economics, 26, 113–142.
Gul, F. A., Yu, S., Fung, K., & Jaggi, B. (2009). Earnings quality : Some evidence on the role of auditor tenure and auditors ’ industry expertise $. Journal of Accounting and Economics, 47(3), 265–287.
Gull, A. A., Nekhili, M., Nagati, H., & Chtioui, T. (2017). Beyond gender diversity : How specific attributes of female directors affect earnings management. The British Accounting Review, 30, 1–20.
Gunny, K. (2010). The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks. Contemporary Accounting Research, 27(3), 855–888.
Healy, P. M. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7(1–3), 85–107.
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4)(November), 365–383.
Hsiao, C. (2003). Analysis of panel data. 2nd. Cambridge: Cambridge University Press. Kose, Ma, Es Prasad, & Me.
Hsu, G. C., & Koh, P. (2005). Does the Presence of Institutional Investors Influence Accruals Management ? Evidence from Australia. Corporate Governance, 13(6), 809–823.
Jensen, M. C. (2001). Why pay people to lie? Wall Street Journal, A(32).
Joecks, J., Pull, K., & Vetter, K. (2013). Gender diversity in the boardroom and firm performance: What exactly constitutes a “critical mass?”. Journal of Business Ethics, 118(1), 61–72.
Jones, J. J. (1991). Earnings Management During Import Relief Investigations. Journal of Accounting Research, 29(2), 193–228.
Julizaerma, M. K., & Sori, Z. M. (2012). Gender diversity in the boardroom and firm performance of Malaysian public listed companies. Procedia-Social and Behavioral Sciences, 65, 1077-1085., 65, 1077–1085.
Kaplan, S., Pany, K., Samuels, J., & Zhang, J. (2009). An examination of the association between gender and reporting intentions for fraudulent financial reporting. Journal of Business Ethics, 87(1), 15–30.
Khan, M. M. (2003). State of governance in Bangladesh. The Round Table, 92(370), 391–405.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163–197.
Krishnan, G. V., & Parsons, L. M. (2008a). Getting to the Bottom Line : An Exploration of Gender and Earnings Quality. Journal of Business Ethics, 78, 65–76. https://doi.org/10.1007/s10551-006-9314-z
Krishnan, G. V., & Parsons, L. M. (2008b). Getting to the bottom line: An exploration of gender and earnings quality. Journal of Business Ethics, 78(1–2), 65–76.
La Porta, R., Lopez-De-Silanes, F., Shleifer, A., & Vishny, R. W. (1998). Law and finance. Journal of Political Economy, 106(6), 1113–1155.
La Porta, R., Lopez-De-Silanes, F., Shleifer, A., & Vishny, R. W. (1999). The quality of government. The Journal of Law, Economics, and Organization, 15(1), 222–279.
La Porta, R., Lopez-De-Silanes, F., Shleifer, A., & Vishny, R. W. (2000). Agency Problems and Dividend Policies around the World. The Journal of Finance, 55(1), 1–33.
Labelle, R., Gargouri, R. M., & Francoeur, C. (2010). Ethics, diversity management, and financial reporting quality. Journal of Business Ethics, 93(2), 335–353.
Larcker, D. F., & Richardson, S. A. (2004). Fees paid to audit firms, accrual choices, and corporate governance. Journal of Accounting Research, 42(3), 625–658.
Lenard, M. J., & Yu, B. (2012). Do earnings management and audit quality influence over-investment by Chinese companies. International Journal of Economics and Finance, 4(2), 21–30.
Leuz, C., Nanda, D., & Wysocki, P. D. (2003). Earnings management and investor protection: An international comparison. Journal of Financial Economics, 69(3), 505–527.
Marinova, J., Plantenga, J., & Remery, C. (2016). Gender diversity and firm performance: Evidence from Dutch and Danish boardrooms. The International Journal of Human Resource Management, 27(15), 1777–1790.
Martin-reyna, J. M. S., & Duran-encalada, J. A. (2012). Journal of Family Business Strategy The relationship among family business , corporate governance and firm performance : Evidence from the Mexican stock exchange. Journal of Family Business Strategy, 3(2), 106–117.
Monem, R. M. (2013). Journal of Contemporary Accounting & Economics Determinants of board structure : Evidence from Australia. Journal of Contemporary Accounting & Economics, 9(1), 33–49.
Munnik, J. F. J. De, & Schotman, P. C. (1994). Cross-sectional versus time series estimation of term structure models : empirical results for the Dutch bond market, 18, 997–1025.
Osma, B. G., & Noguer, B. G. (2007). The Effect of the Board Composition and its Monitoring Committees on Earnings Management : evidence from Spain, 15(6), 1413–1428.
Peni, E., & Vahamaa, S. (2010). Female executives and earnings management. Managerial Finance, 36(7), 629–645.
Powell, M., & Ansic, D. (1997). Gender differences in risk behaviour in financial decision-making: An experimental analysis. Journal of Economic Psychology, 18(6), 605–628.
Razzaque, R. M. R., Ali, M. J., & Mather, P. R. (2016). Real earnings management in family firms: Evidence from an emerging economy. Pacific Basin Finance Journal, 40, 237–250.
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335–370.
Schipper, K. (1989). (1989). Earnings management. Accounting Horizons, 3(4), 91.
Scott, R. W. (2000). Financial accounting theory,. New Jersey: Prentice Hall, 2nd Ed.
Srinidhi, B., Gul, F. A., & Tsui, J. (2011). Female directors and earnings quality. Contemporary Accounting Research, 28(5), 1610–1644.
Subramanyam, K. R. (1996). The pricing of discretionary accruals. Journal of Accounting and Economics, 22(1–3), 249–281.
Sun, J., Liu, G., & Lan, G. (2011). Does female directorship on independent audit committees constrain earnings management? Journal of Business Ethics, 99(3), 369–382.
Teoh, S. H., Wong, T. J., & Rao, G. R. (1998a). Are accruals during initial public offerings opportunistic?. Review of Accounting Studies, 3(1–2), 175–208.
Teoh, S. H., Wong, T. J., & Rao, G. R. (1998b). Earnings Management and the Long-Run Market Performance of Initial Public Offerings. The Journal of Finance, 53(6), 1935–1974.
Thiruvadi, S., & Huang, H. W. (2011). Audit committee gender differences and earnings management. Gender in Management: An International Journal, 26(7), 483–498.
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Zang, A. (2007). Evidence on the Tradeoff Between Real Manipulation and Accrual Manipulation. https://doi.org/10.2139/ssrn.961293
Al-fayoumi, N., Abuzayed, B., & Alexander, D. (2010). Ownership Structure and Earnings Management in Emerging Markets : The Case of Jordan. International Research Journal of Finance and Economics, 38(1), 28–47.
Alves, S. (2012). Ownership structure and earnings management Evidence from Portug. Australian Accounting Business and Finance Journal, 6(1), 57–74.
Anderson, R. C., Mansi, S. A., & Reeb, D. M. (2004). Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics, 37(3), 315–342.
Arun, T. G., Almahrog, Y. E., & Aribi, Z. A. (2015). Female directors and earnings management : Evidence from UK companies. International Review of Financial Analysis, 39, 137–146. https://doi.org/10.1016/j.irfa.2015.03.002
Balsam, S., Bartov, E., & Marquardt, C. (2002). Accruals Management , Investor Sophistication , and Equity Valuation : Evidence from 10-Q Filings. Journal of Accounting Research, 40(4), 987–1012.
Balsam, S., Krishnan, J., & Yang, J. S. (2003). Auditor industry specialization and earnings quality. Auditing:, 22(2), 71-97. A Journal of Practice & Theory, 22(2), 71–97.
Barber, B. M., & Odean, T. (2001). Boys will be boys: Gender, overconfidence, and common stock investment. The Quarterly Journal of Economics, 116(1), 261–292.
Bartov, E. (1993). The Timing Earnings of Asset Sales and Earnings Manipulation, 68(4), 840–855.
Becker, C. L., Defond, M. L., & California, S. (1998). The Effect of Audit Quality on Earnings Management, 15(1), 1–24.
Beneish, M. D. (2001). Earnings management: A perspective. Accounting Horizons, 13(4), 365-383, 13(4), 365–383.
Bens, D. A., Nagar, V., & Wong, M. H. F. (2002a). Real investment implications of employee stock option exercises. Journal of Accounting Research, 40(2), 359–393.
Bens, D. A., Nagar, V., & Wong, M. H. F. (2002b). Real Investment Implications of Employee Stock Option Exercises, 40(2), 359–393.
Betz, M., O’Connell, L., & Shepard, J. M. (1989). Gender differences in proclivity for unethical behavior. Journal of Business Ethics, 8(5), 321–324.
Bradshaw, M. T., Richardson, S. A., & Sloan, R. G. (2001). Do Analysts and Auditors Use Information in Accruals ? Journal of Accounting Research, 39(1), 45–74.
Bruns, W. J., & Merchant, K. (1990). The dangerous morality of managing earnings. Management Accounting, 72(2), 22–25.
BSEC. (2012). Revised Corporate Governance Guidelines. Retrieved from Http://Www.Sec.Gov.Bd/Slaws/Notification_on_CG-07.8.12-Amended.
Burgstahler, D., & Dichev, I. (1997). Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics, 24(1), 99–126.
Bushee, B. J. (1998). The influence of institutional investors on myopic R&D investment behavior. Accounting Review, 73(3), 305–333.
Byrnes, J. P., Miller, D. C., & Schafer, W. D. (1999). Gender differences in risk taking: a meta-analysis. Psychological Bulletin, 125(3), 367.
Campbell, K., & Mínguez-Vera, A. (2008). Gender diversity in the boardroom and firm financial performance. Journal of Business Ethics, 83(3), 435–451.
Carter, D. A., Simkins, B. J., & Simpson, W. G. (2003). Corporate governance, board diversity, and firm value. Financial Review, 38(1), 33–53.
Cohen, D. A., Dey, A., & Lys, T. Z. (2008). Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods, 83(3), 757–787.
Cohen, D. A., & Zarowin, P. (2008). Accrual-Based and Real Earnings Management Activities around Seasoned Equity Offerings.
Cohen, D. A., & Zarowin, P. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics, 50(1), 2–19.
Commission, B. S. and E. Notification no. SEC/CMRRD/2009-193/119/admin Retrieved from http://www.secbd.org/Notification-% 20date%2022.11.11.pdf. (2011).
Davidson, R., & MacKinnon, J. G. (2004). Econometric theory and methods. New York: Oxford.
Davies, L. (2011). Women on boards. London: Department for Business, Innovation & Skills.
Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review, 77(2002), 35–59.
Dechow, P. M., Kothari, S. P., & Watts, R. L. (1998). The relation between earnings and cash flows. Journal of Accounting and Economics, 25(2), 133–168.
Dechow, P. M., & Sloan, R. G. (1991). Executive incentives and the horizon problem: An empirical investigation, 14(1), 51–89.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Dechow_et_al_1995.pdf. The Accounting Review.
Defond, M. L., Angeles, L., Jiambalvo, J., Bowen, B., Burgstahler, D., Caster, P., … Stinson, C. (1994). Debt covenant violation and manipulation of accruals, 17(1–2), 145–176.
DeFond, M. L., & Subramanyam, K. R. (1998). Auditor changes and discretionary accruals Mark. Journal of Accounting and Economics, 25(February 1997), 35–67.
Deng, X., & Wang, Z. (2006). Ownership structure and financial distress: evidence from public-listed companies in China. International Journal of Management, 23(3).
Dyreng, S., Hillegeist, S. A., & Penalva, F. (2011). Earnings management to avoid debt covenant violations and future performance,. In Working Paper, Duke University, Arizona State University.
Erhardt, N. L., Werbel, J. D., & Shrader, C. B. (2003). Board of director diversity and firm financial performance. Corporate Governance: An International Review, 11(2), 102–111.
Fan, J. P. H., Wei, K. C. J., & Xu, X. (2011). Corporate fi nance and governance in emerging markets : A selective review and an agenda for future research. Journal of Corporate Finance, 17(2), 207–214.
Farooque, O. Al, Zijl, T. van, Dunstan, K., & Karim, A. W. (2007). Corporate Governance in Bangladesh: Link between Ownership and Financial Performance. Corporate Governance: An International Review, 15(6), 1453–1468.
Farrell, K. A., & Hersch, P. L. (2005). Additions to corporate boards: the effect of gender. Journal of Corporate Finance, 11(1–2), 85–106.
García‐Meca, E., & Sánchez‐Ballesta, J. P. (2009). Corporate governance and earnings management: A meta‐analysis. Corporate Governance: An International Review, 17(5), 594-610.
Gavious, I., Segev, E., & Yosef, R. (2012). Female directors and earnings management in high-technology firms. Pacific Accounting Review, 24(1), 4–32.
Graham, J. R., Harvey, C. R., & Rajgopal, S. (2005). The Economic Implications of Corporate Financial Reporting. Journal of Accounting and Economics, 40(1–3), 3–73.
Guidry, F., Leone, A. J., & Rock, S. (1999). Earnings-based bonus plans and earnings management by business-unit managers. Journal of Accounting and Economics, 26, 113–142.
Gul, F. A., Yu, S., Fung, K., & Jaggi, B. (2009). Earnings quality : Some evidence on the role of auditor tenure and auditors ’ industry expertise $. Journal of Accounting and Economics, 47(3), 265–287.
Gull, A. A., Nekhili, M., Nagati, H., & Chtioui, T. (2017). Beyond gender diversity : How specific attributes of female directors affect earnings management. The British Accounting Review, 30, 1–20.
Gunny, K. (2010). The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks. Contemporary Accounting Research, 27(3), 855–888.
Healy, P. M. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7(1–3), 85–107.
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4)(November), 365–383.
Hsiao, C. (2003). Analysis of panel data. 2nd. Cambridge: Cambridge University Press. Kose, Ma, Es Prasad, & Me.
Hsu, G. C., & Koh, P. (2005). Does the Presence of Institutional Investors Influence Accruals Management ? Evidence from Australia. Corporate Governance, 13(6), 809–823.
Jensen, M. C. (2001). Why pay people to lie? Wall Street Journal, A(32).
Joecks, J., Pull, K., & Vetter, K. (2013). Gender diversity in the boardroom and firm performance: What exactly constitutes a “critical mass?”. Journal of Business Ethics, 118(1), 61–72.
Jones, J. J. (1991). Earnings Management During Import Relief Investigations. Journal of Accounting Research, 29(2), 193–228.
Julizaerma, M. K., & Sori, Z. M. (2012). Gender diversity in the boardroom and firm performance of Malaysian public listed companies. Procedia-Social and Behavioral Sciences, 65, 1077-1085., 65, 1077–1085.
Kaplan, S., Pany, K., Samuels, J., & Zhang, J. (2009). An examination of the association between gender and reporting intentions for fraudulent financial reporting. Journal of Business Ethics, 87(1), 15–30.
Khan, M. M. (2003). State of governance in Bangladesh. The Round Table, 92(370), 391–405.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163–197.
Krishnan, G. V., & Parsons, L. M. (2008a). Getting to the Bottom Line : An Exploration of Gender and Earnings Quality. Journal of Business Ethics, 78, 65–76. https://doi.org/10.1007/s10551-006-9314-z
Krishnan, G. V., & Parsons, L. M. (2008b). Getting to the bottom line: An exploration of gender and earnings quality. Journal of Business Ethics, 78(1–2), 65–76.
La Porta, R., Lopez-De-Silanes, F., Shleifer, A., & Vishny, R. W. (1998). Law and finance. Journal of Political Economy, 106(6), 1113–1155.
La Porta, R., Lopez-De-Silanes, F., Shleifer, A., & Vishny, R. W. (1999). The quality of government. The Journal of Law, Economics, and Organization, 15(1), 222–279.
La Porta, R., Lopez-De-Silanes, F., Shleifer, A., & Vishny, R. W. (2000). Agency Problems and Dividend Policies around the World. The Journal of Finance, 55(1), 1–33.
Labelle, R., Gargouri, R. M., & Francoeur, C. (2010). Ethics, diversity management, and financial reporting quality. Journal of Business Ethics, 93(2), 335–353.
Larcker, D. F., & Richardson, S. A. (2004). Fees paid to audit firms, accrual choices, and corporate governance. Journal of Accounting Research, 42(3), 625–658.
Lenard, M. J., & Yu, B. (2012). Do earnings management and audit quality influence over-investment by Chinese companies. International Journal of Economics and Finance, 4(2), 21–30.
Leuz, C., Nanda, D., & Wysocki, P. D. (2003). Earnings management and investor protection: An international comparison. Journal of Financial Economics, 69(3), 505–527.
Marinova, J., Plantenga, J., & Remery, C. (2016). Gender diversity and firm performance: Evidence from Dutch and Danish boardrooms. The International Journal of Human Resource Management, 27(15), 1777–1790.
Martin-reyna, J. M. S., & Duran-encalada, J. A. (2012). Journal of Family Business Strategy The relationship among family business , corporate governance and firm performance : Evidence from the Mexican stock exchange. Journal of Family Business Strategy, 3(2), 106–117.
Monem, R. M. (2013). Journal of Contemporary Accounting & Economics Determinants of board structure : Evidence from Australia. Journal of Contemporary Accounting & Economics, 9(1), 33–49.
Munnik, J. F. J. De, & Schotman, P. C. (1994). Cross-sectional versus time series estimation of term structure models : empirical results for the Dutch bond market, 18, 997–1025.
Osma, B. G., & Noguer, B. G. (2007). The Effect of the Board Composition and its Monitoring Committees on Earnings Management : evidence from Spain, 15(6), 1413–1428.
Peni, E., & Vahamaa, S. (2010). Female executives and earnings management. Managerial Finance, 36(7), 629–645.
Powell, M., & Ansic, D. (1997). Gender differences in risk behaviour in financial decision-making: An experimental analysis. Journal of Economic Psychology, 18(6), 605–628.
Razzaque, R. M. R., Ali, M. J., & Mather, P. R. (2016). Real earnings management in family firms: Evidence from an emerging economy. Pacific Basin Finance Journal, 40, 237–250.
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335–370.
Schipper, K. (1989). (1989). Earnings management. Accounting Horizons, 3(4), 91.
Scott, R. W. (2000). Financial accounting theory,. New Jersey: Prentice Hall, 2nd Ed.
Srinidhi, B., Gul, F. A., & Tsui, J. (2011). Female directors and earnings quality. Contemporary Accounting Research, 28(5), 1610–1644.
Subramanyam, K. R. (1996). The pricing of discretionary accruals. Journal of Accounting and Economics, 22(1–3), 249–281.
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