STATUTORY ATTRIBUTES OF FEMALE DIRECTORS AND EARNINGS QUALITY IN INDONESIA
Keywords:
earnings quality, background of business education, proportion, tenure, foreign nationality.
Abstract
All parties with an interest in the company need quality earnings information for economic decision making. This creates a moral hazard on the part of management to use various means in order to provide good news for these parties. This study aims to examine the effect of various attributes required by law (namely business education background, proportion, years of service, and foreign citizenship) related to the presence of women in top management on the earnings quality of companies in Indonesia. With the sample criteria set, 467 observations were obtained for companies listed on the IDX in 2015 - 2018. The results obtained indicate that the business education background and foreign citizenship of female directors affect earnings quality. Meanwhile, the proportion and tenure of female directors have no effect on earnings quality.
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References
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Chiu, W., Zeng, S., & Cheng, P. S. T. (2016). The influence of destination image and tourist satisfaction on tourist loyalty: a case study of Chinese tourists in Korea. International Journal of Culture, Tourism, and Hospitality Research, 10(2), 223–234. https://doi.org/10.1108/IJCTHR-07-2015-0080
Christopher S. Armstrong, C. S., Core, J. E., Wayne, G. R. (2014). Do independent directors cause improvements in firm transparency? Journal of Financial Economics, http://dx.
Corkery, J., Taylor, M., & Hayden, M. (2018). Gender balance in Australian boardrooms: the business case for quotas. The Social Science Research Network Electronic.
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Custódio, C., & Metzger, D. (2014). Financial expert CEOs: CEO’s work experience and firm’s financial policies. Journal of Financial Economics, 114(1), 125–154. https://doi.org/10.1016/j.jfineco.2014.06.002
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Darmayanti, Yeasy, Husin, N. A., Kassim, A. A., M., & Suryadimal. (2022). The effect of age, ethnicity and financial expertise of female directors on earnings quality in Indonesia. KnE Social Sciences, 2022, 29–39. https://doi.org/10.18502/kss.v7i6.10606
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David A. Buchanan, J. M. (2018). High performance work systems: the digital experience. Routledge Library Editions: Management.
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Fama, E. F., & Jensen, M. C. (2019). Separation of ownership and control. Corporate Governance: Values, Ethics and Leadership, XXVI(June), 163–188. https://doi.org/10.1086/467037
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Gavious, I., Segev, E., & Yosef, R. (2012). Female directors and earnings management in high-technology firms. Pacific Accounting Review, 24(1), 4–32. https://doi.org/10.1108/01140581211221533
Gounopoulos, D., & Pham, H. (2018). Financial expert CEOs and earnings management around initial public offerings. International Journal of Accounting, 53(2), 102–117. https://doi.org/10.1016/j.intacc.2018.04.002
Gujarati, D. N. (2009). Basic Econometrics. Tata McGraw-Hill Education, New Delhi.
Gull, A. A. (2018). Gender-diverse boards and financial statements quality : the role of female directors ’ attributes.
Gull, A. A., Nekhili, M., Nagati, H., & Chtioui, T. (2018). Beyond gender diversity: how specific attributes of female directors affect earnings management. British Accounting Review, 50(3), 255–274. https://doi.org/10.1016/j.bar.2017.09.001
Hooghiemstra, R., Hermes, N., Oxelheim, L., & Randøy, T. (2019). Strangers on the board: the impact of board internationalization on earnings management of Nordic firms. International Business Review, 28(1), 119–134. https://doi.org/10.1016/j.ibusrev.2018.08.007
Huang, J., & Kisgen, D. J. (2013). Gender and corporate finance: are male executives overconfident relative to female executives? Journal of Financial Economics, 108(3), 822–839. https://doi.org/10.1016/j.jfineco.2012.12.005
Huang, X. (Sharon), & Sun, L. (2017). Managerial ability and real earnings management. Advances in Accounting, 39(August), 91–104. https://doi.org/10.1016/j.adiac.2017.08.003
Indonesia Corporate Governance Manual, Second Edition. (2018). Indonesia Corporate Governance Manual, Second Edition. https://doi.org/10.1596/30122
Jiang, F., Zhu, B., & Huang, J. (2013). CEO’s financial experience and earnings management. Journal of Multinational Financial Management, 23(3), 134–145. https://doi.org/10.1016/j.mulfin.2013.03.005
Kamarudin, K. A., & Ismail, W. A. W. (2014). The risk of earnings quality impairment. Procedia - Social and Behavioral Sciences, 145, 226–236. https://doi.org/10.1016/j.sbspro.2014.06.030
Kim, K., & Yang, J. S. (2014). Director tenure and financial reporting quality: evidence from Korea. Review of Integrative Business and Economics Research, 3(1), 237–256. http://www.sibresearch.org/uploads/2/7/9/9/2799227/riber_k14-129_237-256.pdf
Kirsch, A. (2018). The gender composition of corporate boards: a review and research agenda. Leadership Quarterly, 29(2), 346–364. https://doi.org/10.1016/j.leaqua.2017.06.001
Koevoets, S. (2017). Board characteristics and earnings quality: Evidence from the USA (Issue September).
Lammers, J. C., & Garcia, M. A. (2017). Institutional theory approaches. The International Encyclopedia of Organizational Communication, 1–10. https://doi.org/10.1002/9781118955567.wbieoc113
Levi, M., Li, K., & Zhang, F. (2014). Director gender and mergers and acquisitions. Journal of Corporate Finance, 28, 185–200. https://doi.org/10.1016/j.jcorpfin.2013.11.005
Li, C., Tseng, Y., & Chen, T. K. (2016). Top management team expertise and corporate real earnings management activities. Advances in Accounting, 34, 117–132. https://doi.org/10.1016/j.adiac.2016.07.007
Li, L., Tian, G., & Yan, W. (2013). The network of interlocking directorates and firm performance in transition economies: evidence from China. The Journal of Applied Business Research, 29(2), 607–620.
Miletkov, M., Poulsen, A., & Babajide Wintoki, M. (2017). Foreign independent directors and the quality of legal institutions. Journal of International Business Studies, 48(2), 267–292. https://doi.org/10.1057/s41267-016-0033-0
N. Hussin, and Othman, R. (2012). Code of corporate governance and firm performance. British Journal of Economics, Finance, and Management Science, 6(2), 1–22.
Nekhili, M., & Gatfaoui, H. (2013). Are demographic attributes and firm characteristics drivers of gender diversity? investigating women’s positions on french boards of directors. Journal of Business Ethics, 118(2), 227–249. https://doi.org/10.1007/s10551-012-1576-z
Piekkari, R., Oxelheim, L., & Randøy, T. (2015). The silent board: how language diversity may influence the work processes of corporate boards. Corporate Governance: An International Review, 23(1), 25–41. https://doi.org/10.1111/corg.12085
Polovina, N., & Peasnell, K. (2015). The effect of foreign management and board membership on the performance of foreign acquired Turkish banks. International Journal of Managerial Finance, 11(3), 359–387.
Rubin, A., & Segal, D. (2019). Directors skill and financial reporting quality. Journal of Business Finance and Accounting, 46(3–4), 457–493. https://doi.org/10.1111/jbfa.12359
Ruigrok, W., Peck, S., & Tacheva, S. (2007). Nationality and gender diversity on Swiss corporate boards. Corporate Governance: An International Review, 15(4), 546–557. https://doi.org/10.1111/j.1467-8683.2007.00587.x
Sarun, A. (2016). Corporate governance, earnings quality and firm value : evidence from Malaysia (Issue March).
Smith, N. (2014). Quota regulations of gender composition on boards of directors. CESifo DICE Report, 12(2), 42–48.
Srinidhi, B., Gul, F. A., & Tsui, J. (2011). Female directors and earnings quality. Contemporary Accounting Research, 28(5), 1610–1644. https://doi.org/10.1111/j.1911-3846.2011.01071.x
Sun, J., Liu, G., & Lan, G. (2011). Does female directorship on independent audit committees constrain earnings management? Journal of Business Ethics, 99(3), 369–382.
Tavanti, M., & Werhane, P. H. (2013). On complacency, corporate cliffs and power distance: global leadership ethics from gender and cultural studies perspectives. Leadership and the Humanities, 1(1), 22–30. https://doi.org/10.4337/lath.2013.01.02
Tiwari, A., Ahamed, N. (2018). Executive tenure and firm performance: an empirical examination of India corporate landscape. Advances in Decision Sciences, 22 A(22nd Anniversary Special Issue).
Triana., & Asri, M. (2017). The impact of female directors on firm performance: evidence from Indonesia. Journal of Indonesian Economy and Business, 31(1), 19. https://doi.org/10.22146/jieb.21994
Ujunwa, A., Nwakoby, I., & Ugbam, C. O. (2012). Corporate board diversity and firm performance: evidence from Nigeria. Corporate Ownership and Control, 9(2 Continued 1), 216–223. https://doi.org/10.22495/cocv9i2c1art6
Ward, A. M., & Forker, J. (2017). Financial management effectiveness and board gender diversity in member-governed, community financial institutions. Journal of Business Ethics, 141(2), 351–366. https://doi.org/10.1007/s10551-015-2699-9
Waweru, N. M., & Riro, G. K. (2013). Corporate governance, firm characteristics and earnings management in an emerging economy. Journal of Applied Management Accounting Research, 11(1), 43–64.
Allen, T., and S. C. (1969). Information flow in research and development laboratories. Administrative Science Quarterly 14, 12–19.
Armstrong, C. S., Core, J. E., & Guay, W. R. (2014). Do independent directors cause improvements in firm transparency? Journal of Financial Economics, 113(3), 383–403. https://doi.org/10.1016/j.jfineco.2014.05.009
Arun, T. G., Almahrog, Y. E., & Ali Aribi, Z. (2015). Female directors and earnings management: evidence from UK companies. International Review of Financial Analysis, 39, 137–146. https://doi.org/10.1016/j.irfa.2015.03.002
Bennouri, M., Chtioui, T., Nagati, H., & Nekhili, M. (2018). Female board directorship and firm performance: what really matters? Journal of Banking and Finance, 88(2018), 267–291. https://doi.org/10.1016/j.jbankfin.2017.12.010
Carrasco, A., Francoeur, C., Labelle, R. Laffarga, J. & Ruiz-Barbadillo, E. (2015). Appointing women to boards: is there a cultural bias? Journal of Business Ethics, 129., 429-444. https://ssrn.com/abstract=2643861
Chen, G., Crossland, C., and Huang, S. (2016). Female board representation and corporate acquisition intensity. Strategic Management Journal, 37(2), 303–3013. https://doi.org/10.1002/smj.2323
Chiu, P. C., Teoh, S. H., & Tian, F. (2013). Board interlocks and earnings management contagion. Accounting Review, 88(3), 915–944. https://doi.org/10.2308/accr-50369
Chiu, W., Zeng, S., & Cheng, P. S. T. (2016). The influence of destination image and tourist satisfaction on tourist loyalty: a case study of Chinese tourists in Korea. International Journal of Culture, Tourism, and Hospitality Research, 10(2), 223–234. https://doi.org/10.1108/IJCTHR-07-2015-0080
Christopher S. Armstrong, C. S., Core, J. E., Wayne, G. R. (2014). Do independent directors cause improvements in firm transparency? Journal of Financial Economics, http://dx.
Corkery, J., Taylor, M., & Hayden, M. (2018). Gender balance in Australian boardrooms: the business case for quotas. The Social Science Research Network Electronic.
Cruz, C., Justo, R., & De Castro, J. O. (2012). Does family employment enhance MSEs performance?. integrating socio emotional wealth and family embeddedness perspectives. Journal of Business Venturing, 27(1), 62–76. https://doi.org/10.1016/j.jbusvent.2010.07.002
Custódio, C., & Metzger, D. (2014). Financial expert CEOs: CEO’s work experience and firm’s financial policies. Journal of Financial Economics, 114(1), 125–154. https://doi.org/10.1016/j.jfineco.2014.06.002
Darmadi, S. (2013). Do women in top management affect firm performance? Evidence from Indonesia. Corporate Governance (Bingley), 13(3), 288–304. cchttps://doi.org/10.1108/CG-12-2010-0096
Darmayanti, Y., and Kassim, A. A. M. (2020). External connectedness of female directors and earnings quality. Proceeding of 8th International Seminar of Entrepreneurship and Business.
Darmayanti, Y., Kassim, A. A. M., Husin, N. A., & Suryadimal. (2021). The effect of age diversity, ethnic diversity, financial expertise of female directors on earnings quality in Indonesia. Proceeding of 2nd Economic, Law, Education, and Humanities International Conference.
Darmayanti, Yeasy, Husin, N. A., Kassim, A. A., M., & Suryadimal. (2022). The effect of age, ethnicity and financial expertise of female directors on earnings quality in Indonesia. KnE Social Sciences, 2022, 29–39. https://doi.org/10.18502/kss.v7i6.10606
Darmayanti, Yeasy, & Kassim, A. A. M. (2021). Female directors network, external financing, and earnings quality. International Journal of Academic Research in Accounting Finance and Management Sciences, 10(3), 562–581. https://doi.org/10.6007/IJARAFMS
David A. Buchanan, J. M. (2018). High performance work systems: the digital experience. Routledge Library Editions: Management.
Dechow, P., & Dichev, I. (2002). The quality of accruals and earnings: the role of accrual estimation errors. The Accounting Review, Vol. 77, S, 35–59. https://www.jstor.org/stable/3203324
Enofe, A. O., Iyafekhe, C., & Eniola, J. O. (2017). Board ethnicity, gender diversity and earnings management: evidence from quoted firms in Nigeria. International Journal of Economics, Commerce and Management, V(6), 78–90. http://ijecm.co.uk/
Fama, E. F., & Jensen, M. C. (2019). Separation of ownership and control. Corporate Governance: Values, Ethics and Leadership, XXVI(June), 163–188. https://doi.org/10.1086/467037
Fathussalmi., Darmayanti, Y., & Fauziati, P. (2019). Pengaruh investment opportunity set dan corporate governance terhadap kualitas laba (Studi Empiris Pada Perusahaan Manufaktur yang Listing di BEI tahun 2011-2015). Reviu Akuntansi Dan Bisnis Indonesia, 3(2). https://doi.org/10.18196/rab.030240
Firoozi, M., Magnan, M., & Fortin, S. (2016). Board diversity and financial reporting quality (Série Scientifique/Scientific Series. CIRANO.). https://ir.library.carleton.ca/pub/22414/
Gavious, I., Segev, E., & Yosef, R. (2012). Female directors and earnings management in high-technology firms. Pacific Accounting Review, 24(1), 4–32. https://doi.org/10.1108/01140581211221533
Gounopoulos, D., & Pham, H. (2018). Financial expert CEOs and earnings management around initial public offerings. International Journal of Accounting, 53(2), 102–117. https://doi.org/10.1016/j.intacc.2018.04.002
Gujarati, D. N. (2009). Basic Econometrics. Tata McGraw-Hill Education, New Delhi.
Gull, A. A. (2018). Gender-diverse boards and financial statements quality : the role of female directors ’ attributes.
Gull, A. A., Nekhili, M., Nagati, H., & Chtioui, T. (2018). Beyond gender diversity: how specific attributes of female directors affect earnings management. British Accounting Review, 50(3), 255–274. https://doi.org/10.1016/j.bar.2017.09.001
Hooghiemstra, R., Hermes, N., Oxelheim, L., & Randøy, T. (2019). Strangers on the board: the impact of board internationalization on earnings management of Nordic firms. International Business Review, 28(1), 119–134. https://doi.org/10.1016/j.ibusrev.2018.08.007
Huang, J., & Kisgen, D. J. (2013). Gender and corporate finance: are male executives overconfident relative to female executives? Journal of Financial Economics, 108(3), 822–839. https://doi.org/10.1016/j.jfineco.2012.12.005
Huang, X. (Sharon), & Sun, L. (2017). Managerial ability and real earnings management. Advances in Accounting, 39(August), 91–104. https://doi.org/10.1016/j.adiac.2017.08.003
Indonesia Corporate Governance Manual, Second Edition. (2018). Indonesia Corporate Governance Manual, Second Edition. https://doi.org/10.1596/30122
Jiang, F., Zhu, B., & Huang, J. (2013). CEO’s financial experience and earnings management. Journal of Multinational Financial Management, 23(3), 134–145. https://doi.org/10.1016/j.mulfin.2013.03.005
Kamarudin, K. A., & Ismail, W. A. W. (2014). The risk of earnings quality impairment. Procedia - Social and Behavioral Sciences, 145, 226–236. https://doi.org/10.1016/j.sbspro.2014.06.030
Kim, K., & Yang, J. S. (2014). Director tenure and financial reporting quality: evidence from Korea. Review of Integrative Business and Economics Research, 3(1), 237–256. http://www.sibresearch.org/uploads/2/7/9/9/2799227/riber_k14-129_237-256.pdf
Kirsch, A. (2018). The gender composition of corporate boards: a review and research agenda. Leadership Quarterly, 29(2), 346–364. https://doi.org/10.1016/j.leaqua.2017.06.001
Koevoets, S. (2017). Board characteristics and earnings quality: Evidence from the USA (Issue September).
Lammers, J. C., & Garcia, M. A. (2017). Institutional theory approaches. The International Encyclopedia of Organizational Communication, 1–10. https://doi.org/10.1002/9781118955567.wbieoc113
Levi, M., Li, K., & Zhang, F. (2014). Director gender and mergers and acquisitions. Journal of Corporate Finance, 28, 185–200. https://doi.org/10.1016/j.jcorpfin.2013.11.005
Li, C., Tseng, Y., & Chen, T. K. (2016). Top management team expertise and corporate real earnings management activities. Advances in Accounting, 34, 117–132. https://doi.org/10.1016/j.adiac.2016.07.007
Li, L., Tian, G., & Yan, W. (2013). The network of interlocking directorates and firm performance in transition economies: evidence from China. The Journal of Applied Business Research, 29(2), 607–620.
Miletkov, M., Poulsen, A., & Babajide Wintoki, M. (2017). Foreign independent directors and the quality of legal institutions. Journal of International Business Studies, 48(2), 267–292. https://doi.org/10.1057/s41267-016-0033-0
N. Hussin, and Othman, R. (2012). Code of corporate governance and firm performance. British Journal of Economics, Finance, and Management Science, 6(2), 1–22.
Nekhili, M., & Gatfaoui, H. (2013). Are demographic attributes and firm characteristics drivers of gender diversity? investigating women’s positions on french boards of directors. Journal of Business Ethics, 118(2), 227–249. https://doi.org/10.1007/s10551-012-1576-z
Piekkari, R., Oxelheim, L., & Randøy, T. (2015). The silent board: how language diversity may influence the work processes of corporate boards. Corporate Governance: An International Review, 23(1), 25–41. https://doi.org/10.1111/corg.12085
Polovina, N., & Peasnell, K. (2015). The effect of foreign management and board membership on the performance of foreign acquired Turkish banks. International Journal of Managerial Finance, 11(3), 359–387.
Rubin, A., & Segal, D. (2019). Directors skill and financial reporting quality. Journal of Business Finance and Accounting, 46(3–4), 457–493. https://doi.org/10.1111/jbfa.12359
Ruigrok, W., Peck, S., & Tacheva, S. (2007). Nationality and gender diversity on Swiss corporate boards. Corporate Governance: An International Review, 15(4), 546–557. https://doi.org/10.1111/j.1467-8683.2007.00587.x
Sarun, A. (2016). Corporate governance, earnings quality and firm value : evidence from Malaysia (Issue March).
Smith, N. (2014). Quota regulations of gender composition on boards of directors. CESifo DICE Report, 12(2), 42–48.
Srinidhi, B., Gul, F. A., & Tsui, J. (2011). Female directors and earnings quality. Contemporary Accounting Research, 28(5), 1610–1644. https://doi.org/10.1111/j.1911-3846.2011.01071.x
Sun, J., Liu, G., & Lan, G. (2011). Does female directorship on independent audit committees constrain earnings management? Journal of Business Ethics, 99(3), 369–382.
Tavanti, M., & Werhane, P. H. (2013). On complacency, corporate cliffs and power distance: global leadership ethics from gender and cultural studies perspectives. Leadership and the Humanities, 1(1), 22–30. https://doi.org/10.4337/lath.2013.01.02
Tiwari, A., Ahamed, N. (2018). Executive tenure and firm performance: an empirical examination of India corporate landscape. Advances in Decision Sciences, 22 A(22nd Anniversary Special Issue).
Triana., & Asri, M. (2017). The impact of female directors on firm performance: evidence from Indonesia. Journal of Indonesian Economy and Business, 31(1), 19. https://doi.org/10.22146/jieb.21994
Ujunwa, A., Nwakoby, I., & Ugbam, C. O. (2012). Corporate board diversity and firm performance: evidence from Nigeria. Corporate Ownership and Control, 9(2 Continued 1), 216–223. https://doi.org/10.22495/cocv9i2c1art6
Ward, A. M., & Forker, J. (2017). Financial management effectiveness and board gender diversity in member-governed, community financial institutions. Journal of Business Ethics, 141(2), 351–366. https://doi.org/10.1007/s10551-015-2699-9
Waweru, N. M., & Riro, G. K. (2013). Corporate governance, firm characteristics and earnings management in an emerging economy. Journal of Applied Management Accounting Research, 11(1), 43–64.
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2023-04-15
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