Women's Participation in the Board of Directors and Earnings Management
Licencia: Creative Commons (by)
Autor(es): Corazza, Francielle; [et al.]
124The article intends to verify the influence that women’s participation in the board of directors has on the earnings management of public companies listed on B3. Earnings management was evaluated by using discretionary accruals based on the Modified Jones model. Results showed low volumes of discretionary accruals in most years. Regarding the participation of women in CA, it is noteworthy that the number of companies that had women, increased from 35% in 2011 to 42% in 2017. However, it was identified that 17 companies had women in the CA presidency in 2017, which represented only 6% of the sample. Among the four variables that captured the participation of women in the AC, all presented negative coefficients, and three were statistically significant. Therefore, it was concluded that in the sample investigated, the existence of women in CA reduced the management of results.
[Lima: 2020]
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