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Theories related to the relationship between board diversity, earnings management and firm performance

Research output: Chapter in Book/Report/Conference proceedingChapter (peer-reviewed)peer-review

Previous research studies have used multiple theories, such as resource dependence, human capital, social capital, busyness, signalling, behavioural and agency theories, in order to investigate the association between board diversity and earnings management and the association between board diversity and firm performance. These studies have additionally investigated the impact of corporate governance codes (CGCs). This study include 75 research studies have used 37 theories. Most of the studies focused on agency and resource dependent theories, which this study include them. Also, this study used social capital theory as a contribution of the article, which rare studies used it, which they examine the relationship between board diversity and earnings management, besides firm performance.
Original languageEnglish
Title of host publicationCorporate Governance and Its Implications on Accounting and Finance
EditorsAhmad J. Alqatan, Khaled Hussainey, Hichem Khlif
PublisherIGI Global
ISBN (Electronic)9781799848530
ISBN (Print)1799848523, 9781799848523
Publication statusPublished - 1 Sep 2020

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