Title: Does board gender diversity influence the adoption of conservative accounting policies?
Abstract:The thesis examines whether corporate board gender diversity affects corporate accounting conservatism. This study finds that board gender diversity is positively associated with corporate accounting ...The thesis examines whether corporate board gender diversity affects corporate accounting conservatism. This study finds that board gender diversity is positively associated with corporate accounting conservatism and that the voluntary board gender requirements in Australia from 2010 to 2014 (‘post’ recommendation period) did not significantly influence the strength of the association between board gender diversity and corporate accounting conservatism. These findings serve as a good reference point for policy makers and further studies investigating gender quota recommendations in the future.Read More