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Board Diversity and Financial Reporting Quality

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  • Maryam Firoozi
  • Michel Magnan
  • Steve Fortin

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Suggested Citation

  • Maryam Firoozi & Michel Magnan & Steve Fortin, 2016. "Board Diversity and Financial Reporting Quality," CIRANO Working Papers 2016s-27, CIRANO.
    • Handle: RePEc:cir:cirwor:2016s-27
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    File URL: https://cirano.qc.ca/files/publications/2016s-27.pdf
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    References listed on IDEAS

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    1. Zoran Ivković & Scott Weisbenner, 2005. "Local Does as Local Is: Information Content of the Geography of Individual Investors' Common Stock Investments," Journal of Finance, American Finance Association, vol. 60(1), pages 267-306, February.
    2. Bin Srinidhi & Ferdinand A. Gul & Judy Tsui, 2011. "Female Directors and Earnings Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 28(5), pages 1610-1644, December.
    3. Adams, Renée B. & Ferreira, Daniel, 2009. "Women in the boardroom and their impact on governance and performance," Journal of Financial Economics, Elsevier, vol. 94(2), pages 291-309, November.
    4. Renee B. Adams & Benjamin E. Hermalin & Michael S. Weisbach, 2010. "The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey," Journal of Economic Literature, American Economic Association, vol. 48(1), pages 58-107, March.
    5. Andrei Filip & Réal Labelle & Stéphane Rousseau, 2015. "Legal Regime and Financial Reporting Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 32(1), pages 280-307, March.
    6. O'Brien, Patricia C. & Tan, Hongping, 2015. "Geographic proximity and analyst coverage decisions: Evidence from IPOs," Journal of Accounting and Economics, Elsevier, vol. 59(1), pages 41-59.
    7. Jerry Sun & Guoping Liu & George Lan, 2011. "Does Female Directorship on Independent Audit Committees Constrain Earnings Management?," Journal of Business Ethics, Springer, vol. 99(3), pages 369-382, March.
    8. Linck, James S. & Netter, Jeffry M. & Yang, Tina, 2008. "The determinants of board structure," Journal of Financial Economics, Elsevier, vol. 87(2), pages 308-328, February.
    9. Alam, Zinat S. & Chen, Mark A. & Ciccotello, Conrad S. & Ryan, Harley E., 2014. "Does the Location of Directors Matter? Information Acquisition and Board Decisions," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 49(1), pages 131-164, February.
    10. Christopher J. Malloy, 2005. "The Geography of Equity Analysis," Journal of Finance, American Finance Association, vol. 60(2), pages 719-755, April.
    11. Gul, Ferdinand A. & Srinidhi, Bin & Ng, Anthony C., 2011. "Does board gender diversity improve the informativeness of stock prices?," Journal of Accounting and Economics, Elsevier, vol. 51(3), pages 314-338, April.
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    Cited by:

    1. Dorota Dobija & Karolina Puławska, 2022. "The influence of board members with foreign experience on the timely delivery of financial reports," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(1), pages 287-313, March.
    2. Ahmad Almashaqbeh & Hasnah Shaari & Hijattulah Abdul-Jabbar, 2019. "The Effect of Board Diversity on Real Earnings Management: Empirical Evidence From Jordan," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 495-508, August.
    3. Badar Alshabibi & Shanmuga Pria & Khaled Hussainey, 2021. "Audit Committees and COVID-19-Related Disclosure Tone: Evidence from Oman," JRFM, MDPI, vol. 14(12), pages 1-17, December.
    4. Siti Fadilah Bt Mat Zin & Marziana Madah Marzuki & Nik Kamaruzaman Hj. Abdulatiff, 2020. "The Likelihood of Fraudulent Financial Reporting: The New Implementation of Malaysian Code of Corporate Governance (MCCG) 2017," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(3), pages 84-91, June.

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