Theories Related to the Relationship Between Board Diversity, Earnings Management, and Firm Performance-Reference-Cited by-同舟云学术

Theories Related to the Relationship Between Board Diversity, Earnings Management, and Firm Performance

Published:2021 Issue: Volume: Page:1-26
ISSN:2327-5677
Container-title:Corporate Governance and Its Implications on Accounting and Finance
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Author:

Alqatan Ahmad¹^ORCID,Chbib Imad¹,Hussainey Khaled¹^ORCID

Affiliation:

1. University of Portsmouth, UK

Abstract

Previous research studies have used multiple theories, such as resource dependence, human capital, social capital, busyness, signalling, behavioural, and agency theories in order to investigate the association between board diversity and earnings management and the association between board diversity and firm performance. This chapter surveys 75 research studies and used 37 theories. Most of the studies focused on agency and resource dependent theories. Also, this study used social capital theory as a contribution of the chapter, which was rarely used and which examined the relationship between board diversity and earnings management in addition to firm performance.

Publisher

IGI Global

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