The impact of board gender diversity on financial reporting practices in Kazakhstan: Are men more likely to manipulate accounts?

Abstract

Purpose

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

Design/methodology/approach

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Findings

This research paper concentrates on how the presence of women on board of directors in listed companies in Kazakhstan may impact on the quality and trustworthiness of financial reporting. Based on the analysis, women were found to play a key role in mitigating earnings management (EM) and other information failures within these organizations. Furthermore, Board diversity was found to be a particularly strong deterrent to EM in high litigious industries within emerging markets. The results also convey that EM practices are less common in firms that have a higher number of directors, and in profitable companies.

Originality/value

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Citation

(2020), "The impact of board gender diversity on financial reporting practices in Kazakhstan: Are men more likely to manipulate accounts?", Human Resource Management International Digest, Vol. 28 No. 5, pp. 45-47. https://doi.org/10.1108/HRMID-04-2020-0083