Board gender diversity and earnings management: Evidence from Nigeria

This article examines the effects of gender differences on earnings management using real earnings management method. All data was collected from the annual reports of non-financial-services listed organizations in Nigeria from 2012 to 2021; after the necessary research analysis, this study finally uses the OLS variable to analyze the relationship. The results show that non-financial services corporations in Nigeria practice both types of earnings management at the same time. The evidence suggests that female directors on the board are not significantly related to earnings management proxies, but they spend negatively. Also, the CEO's gender diversity is negatively related to productivity and is associated with negative operating cash flow, and the relationship is statistically significant. Regulators and policy makers and others can use these results to focus on the issue of women's participation in corporate positions and in developing corporate governance issues.