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Theories Related to the Relationship Between Board Diversity, Earnings Management, and Firm Performance

Theories Related to the Relationship Between Board Diversity, Earnings Management, and Firm Performance

Ahmad Alqatan, Imad Chbib, Khaled Hussainey
Copyright: © 2021 |Pages: 26
ISBN13: 9781799848523|ISBN10: 1799848523|ISBN13 Softcover: 9781799854463|EISBN13: 9781799848530
DOI: 10.4018/978-1-7998-4852-3.ch001
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MLA

Alqatan, Ahmad, et al. "Theories Related to the Relationship Between Board Diversity, Earnings Management, and Firm Performance." Corporate Governance and Its Implications on Accounting and Finance, edited by Ahmad Alqatan, et al., IGI Global, 2021, pp. 1-26. https://doi.org/10.4018/978-1-7998-4852-3.ch001

APA

Alqatan, A., Chbib, I., & Hussainey, K. (2021). Theories Related to the Relationship Between Board Diversity, Earnings Management, and Firm Performance. In A. Alqatan, K. Hussainey, & H. Khlif (Eds.), Corporate Governance and Its Implications on Accounting and Finance (pp. 1-26). IGI Global. https://doi.org/10.4018/978-1-7998-4852-3.ch001

Chicago

Alqatan, Ahmad, Imad Chbib, and Khaled Hussainey. "Theories Related to the Relationship Between Board Diversity, Earnings Management, and Firm Performance." In Corporate Governance and Its Implications on Accounting and Finance, edited by Ahmad Alqatan, Khaled Hussainey, and Hichem Khlif, 1-26. Hershey, PA: IGI Global, 2021. https://doi.org/10.4018/978-1-7998-4852-3.ch001

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Abstract

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. This chapter surveys 75 research studies and used 37 theories. Most of the studies focused on agency and resource dependent theories. Also, this study used social capital theory as a contribution of the chapter, which was rarely used and which examined the relationship between board diversity and earnings management in addition to firm performance.

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