Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan

This study examines the relationship between corporate social responsibility (CSR) reporting, board gender diversity (BGEND) and real earnings management (REM). It also investigates how the relationship between CSR reporting and REM differs between gender-diverse and non-diverse firms. Content analy...

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Autores principales:	Belal Ali Abdulraheem Ghaleb, Sumaia Ayesh Qaderi, Ahmad Almashaqbeh, Ameen Qasem
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2021
Materias:	corporate social responsibility real earnings management board gender diversity female directors corporate governance jordan Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/7d390f22f2eb4de5bc4694a82a14cff0
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id	oai:doaj.org-article:7d390f22f2eb4de5bc4694a82a14cff0
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spelling	oai:doaj.org-article:7d390f22f2eb4de5bc4694a82a14cff02021-12-02T14:17:51ZCorporate social responsibility, board gender diversity and real earnings management: The case of Jordan2331-197510.1080/23311975.2021.1883222https://doaj.org/article/7d390f22f2eb4de5bc4694a82a14cff02021-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2021.1883222https://doaj.org/toc/2331-1975This study examines the relationship between corporate social responsibility (CSR) reporting, board gender diversity (BGEND) and real earnings management (REM). It also investigates how the relationship between CSR reporting and REM differs between gender-diverse and non-diverse firms. Content analysis was used to measure CSR reporting. The ordinary least square regression is used to examine the relationships for a sample of 475 firm-year observations listed on the Amman Stock Exchange during 2011–2016. The results show that CSR reporting is significantly and negatively associated with REM in the Jordanian market. Nevertheless, BGEND is negatively and significantly related to REM. More importantly, the results show that BGEND moderates the CSR-REM relationship. Further, when the sample is split into board gender-diverse and non-diverse firms, the CSR-REM significant negative relationship is evident only in the former, corroborating the moderating role of the BGEND in Jordan. This study contributes to the literature on CSR, BGEND, and REM by offering evidence for the moderating role of BGEND on the CSR-REM relationship, supporting the view that females are more sensitive to ethics. Regulators and stakeholders should be aware of the potential effect of engagement in CSR reporting and the benefits of having a gender-diverse board on financial reporting quality.Belal Ali Abdulraheem GhalebSumaia Ayesh QaderiAhmad AlmashaqbehAmeen QasemTaylor & Francis Grouparticlecorporate social responsibilityreal earnings managementboard gender diversityfemale directorscorporate governancejordanBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 8, Iss 1 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	corporate social responsibility real earnings management board gender diversity female directors corporate governance jordan Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	corporate social responsibility real earnings management board gender diversity female directors corporate governance jordan Business HF5001-6182 Management. Industrial management HD28-70 Belal Ali Abdulraheem Ghaleb Sumaia Ayesh Qaderi Ahmad Almashaqbeh Ameen Qasem Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan
description	This study examines the relationship between corporate social responsibility (CSR) reporting, board gender diversity (BGEND) and real earnings management (REM). It also investigates how the relationship between CSR reporting and REM differs between gender-diverse and non-diverse firms. Content analysis was used to measure CSR reporting. The ordinary least square regression is used to examine the relationships for a sample of 475 firm-year observations listed on the Amman Stock Exchange during 2011–2016. The results show that CSR reporting is significantly and negatively associated with REM in the Jordanian market. Nevertheless, BGEND is negatively and significantly related to REM. More importantly, the results show that BGEND moderates the CSR-REM relationship. Further, when the sample is split into board gender-diverse and non-diverse firms, the CSR-REM significant negative relationship is evident only in the former, corroborating the moderating role of the BGEND in Jordan. This study contributes to the literature on CSR, BGEND, and REM by offering evidence for the moderating role of BGEND on the CSR-REM relationship, supporting the view that females are more sensitive to ethics. Regulators and stakeholders should be aware of the potential effect of engagement in CSR reporting and the benefits of having a gender-diverse board on financial reporting quality.
format	article
author	Belal Ali Abdulraheem Ghaleb Sumaia Ayesh Qaderi Ahmad Almashaqbeh Ameen Qasem
author_facet	Belal Ali Abdulraheem Ghaleb Sumaia Ayesh Qaderi Ahmad Almashaqbeh Ameen Qasem
author_sort	Belal Ali Abdulraheem Ghaleb
title	Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan
title_short	Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan
title_full	Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan
title_fullStr	Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan
title_full_unstemmed	Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan
title_sort	corporate social responsibility, board gender diversity and real earnings management: the case of jordan
publisher	Taylor & Francis Group
publishDate	2021
url	https://doaj.org/article/7d390f22f2eb4de5bc4694a82a14cff0
work_keys_str_mv	AT belalaliabdulraheemghaleb corporatesocialresponsibilityboardgenderdiversityandrealearningsmanagementthecaseofjordan AT sumaiaayeshqaderi corporatesocialresponsibilityboardgenderdiversityandrealearningsmanagementthecaseofjordan AT ahmadalmashaqbeh corporatesocialresponsibilityboardgenderdiversityandrealearningsmanagementthecaseofjordan AT ameenqasem corporatesocialresponsibilityboardgenderdiversityandrealearningsmanagementthecaseofjordan
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Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan

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