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Female leadership and earnings management in politically connected and family firms

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  • Ismaanzira Ismail
  • Janice How
  • Rohami Shafie
  • Ku Nor Izah Ku Ismail
  • Effiezal Aswadi Abdul Wahab

Abstract

This study examines the role of female CEOs and CFOs in relation to earnings management in politically connected and family firms in Malaysia, utilising a unique dataset spanning 2016–2018. The results show female CFOs are associated with reduced earnings management in politically connected firms, potentially due to their risk-averse and ethical approach. However, no significant relationship is observed between female executives and earnings management in family firms, possibly due to entrenched dynamics and governance structures within these firms. The results are robust to potential self-selection bias and sub-sampling issues. Our findings support policies promoting female representation in corporate leadership, highlighting that female executives can enhance financial reporting quality in specific organisational contexts.HIGHLIGHTSFemale CFOs are associated with reduced earnings management in politically connected firms.No significant relationship is observed between female executives and earnings management in family firms.The results are robust to potential self–selection bias and subsampling issues.

Suggested Citation

  • Ismaanzira Ismail & Janice How & Rohami Shafie & Ku Nor Izah Ku Ismail & Effiezal Aswadi Abdul Wahab, 2025. "Female leadership and earnings management in politically connected and family firms," Accounting Forum, Taylor & Francis Journals, vol. 49(5), pages 978-1008, October.
    • Handle: RePEc:taf:accfor:v:49:y:2025:i:5:p:978-1008
    DOI: 10.1080/01559982.2024.2416742
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