[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-31213":3,"doc-seo-31213":27},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":24,"seo_title":13,"seo_description":14,"update_tm":25,"read_time":26},31213,687197100911,"Himbo","https://ap-avatar.wpscdn.com/avatar/a000239b6f1da00475?_k=1775820430993990792",8,"Research & Report","International Review of Financial Analysis 39 (2015) 137–146","The study links board gender diversity with firms’ financial performance and examines how female directors relate to earnings management quality in the UK. Prior literature and the Davies Report motivate the analysis, while persistent under-representation of women remains a global concern. The paper also explains how accounting flexibility enables opportunistic earnings manipulation, which can mislead shareholders and reduce reported earnings quality when it diverges from underlying economic conditions.","cbCaieLlj9ESo6RD","https://ap.wps.com/l/cbCaieLlj9ESo6RD","pdf",370041,1,10,"English","en","# Introduction\n# Female directors and earnings management—the key questions\n## Relationship in the UK context","[{\"question\":\"What key relationship does the paper investigate beyond board composition?\",\"answer\":\"The paper examines whether the gender of the Chief Financial Officer (CFO) affects the level of earnings management, given the CFO’s central role in financial reporting.\"}]",1779224424,25,{"code":4,"msg":28,"data":29},"ok",{"site_id":30,"language":22,"slug":31,"title":13,"keywords":32,"description":14,"schema_data":33,"social_meta":76,"head_meta":78,"extra_data":80,"updated_unix":25},105,"international-review-of-financial-analysis-39-2015-137146","",{"@graph":34,"@context":75},[35,52,66],{"@type":36,"itemListElement":37},"BreadcrumbList",[38,42,46,49],{"item":39,"name":40,"@type":41,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":43,"name":44,"@type":41,"position":45},"https://docshare.wps.com/document/","Document",2,{"item":47,"name":12,"@type":41,"position":48},"https://docshare.wps.com/document/research-report/",3,{"item":50,"name":13,"@type":41,"position":51},"https://docshare.wps.com/document/international-review-of-financial-analysis-39-2015-137146/31213/",4,{"url":50,"name":13,"@type":53,"author":54,"headline":13,"publisher":56,"fileFormat":59,"description":14,"dateModified":60,"datePublished":60,"encodingFormat":59,"isAccessibleForFree":61,"interactionStatistic":62},"DigitalDocument",{"name":9,"@type":55},"Person",{"url":39,"name":57,"@type":58},"DocShare","Organization","application/pdf","2026-05-19",true,{"@type":63,"interactionType":64,"userInteractionCount":4},"InteractionCounter",{"@type":65},"ViewAction",{"@type":67,"mainEntity":68},"FAQPage",[69],{"name":70,"@type":71,"acceptedAnswer":72},"What key relationship does the paper investigate beyond board composition?","Question",{"text":73,"@type":74},"The paper examines whether the gender of the Chief Financial Officer (CFO) affects the level of earnings management, given the CFO’s central role in financial reporting.","Answer","https://schema.org",{"og:url":50,"og:type":77,"og:title":13,"og:site_name":57,"og:description":14},"article",{"robots":79,"canonical":50},"index,follow",{"doc_id":7,"site_id":30}]