{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,13]],"date-time":"2026-04-13T10:41:06Z","timestamp":1776076866143,"version":"3.50.1"},"reference-count":119,"publisher":"Informa UK Limited","issue":"1","license":[{"start":{"date-parts":[[2023,3,22]],"date-time":"2023-03-22T00:00:00Z","timestamp":1679443200000},"content-version":"vor","delay-in-days":0,"URL":"http:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"DOI":"10.13039\/501100001871","name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia","doi-asserted-by":"publisher","id":[{"id":"10.13039\/501100001871","id-type":"DOI","asserted-by":"publisher"}]}],"content-domain":{"domain":["www.tandfonline.com"],"crossmark-restriction":true},"short-container-title":["Cogent Business &amp; Management"],"published-print":{"date-parts":[[2023,12,31]]},"DOI":"10.1080\/23311975.2023.2193138","type":"journal-article","created":{"date-parts":[[2023,3,23]],"date-time":"2023-03-23T02:07:01Z","timestamp":1679537221000},"update-policy":"https:\/\/doi.org\/10.1080\/tandf_crossmark_01","source":"Crossref","is-referenced-by-count":35,"title":["Gender diversity on corporate boards and earnings management: Evidence for European Union listed firms"],"prefix":"10.1080","volume":"10","author":[{"given":"Sandra","family":"Alves","sequence":"first","affiliation":[{"name":"University of Aveiro, Rua Associa\u00e7\u00e3o Humanit\u00e1rio Bombeiros de Aveiro","place":["Aveiro, Portugal"]}]}],"member":"301","published-online":{"date-parts":[[2023,3,22]]},"reference":[{"key":"e_1_3_3_2_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.brq.2017.04.001"},{"key":"e_1_3_3_3_1","doi-asserted-by":"publisher","DOI":"10.2308\/acch-50249"},{"key":"e_1_3_3_4_1","doi-asserted-by":"publisher","DOI":"10.1177\/0018726719888801"},{"key":"e_1_3_3_5_1","doi-asserted-by":"publisher","DOI":"10.5772\/intechopen.100189"},{"key":"e_1_3_3_6_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jfineco.2008.10.007"},{"key":"e_1_3_3_7_1","doi-asserted-by":"publisher","DOI":"10.2139\/ssrn.3009375"},{"key":"e_1_3_3_8_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1755-053X.2010.01133.x"},{"key":"e_1_3_3_9_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.ememar.2020.100768"},{"key":"e_1_3_3_10_1","doi-asserted-by":"publisher","DOI":"10.1108\/MAJ-07-2019-2364"},{"key":"e_1_3_3_11_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jfineco.2014.05.009"},{"key":"e_1_3_3_12_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.irfa.2015.03.002"},{"key":"e_1_3_3_13_1","doi-asserted-by":"publisher","DOI":"10.1162\/003355301556400"},{"key":"e_1_3_3_14_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.ibusrev.2020.101737"},{"key":"e_1_3_3_15_1","doi-asserted-by":"publisher","DOI":"10.1057\/crr.2009.15"},{"key":"e_1_3_3_16_1","doi-asserted-by":"publisher","DOI":"10.1002\/csr.1762"},{"key":"e_1_3_3_17_1","doi-asserted-by":"publisher","DOI":"10.1111\/eufm.12060"},{"key":"e_1_3_3_18_1","doi-asserted-by":"publisher","DOI":"10.1111\/emre.12143"},{"key":"e_1_3_3_19_1","doi-asserted-by":"publisher","DOI":"10.1177\/0312896215579463"},{"key":"e_1_3_3_20_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-8683.2010.00809.x"},{"key":"e_1_3_3_21_1","doi-asserted-by":"publisher","DOI":"10.1007\/s11142-015-9316-0"},{"key":"e_1_3_3_22_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jcorpfin.2017.01.001"},{"key":"e_1_3_3_23_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jempfin.2019.06.002"},{"key":"e_1_3_3_24_1","doi-asserted-by":"publisher","DOI":"10.5465\/amj.2013.0750"},{"key":"e_1_3_3_25_1","doi-asserted-by":"publisher","DOI":"10.1002\/(SICI)1097-0266(199803)19:3<269:AID-SMJ950>3.0.CO;2-K"},{"key":"e_1_3_3_26_1","doi-asserted-by":"publisher","DOI":"10.1108\/SAMPJ-08-2017-0088"},{"key":"e_1_3_3_27_1","doi-asserted-by":"publisher","DOI":"10.19030\/jabr.v30i2.8420"},{"issue":"2","key":"e_1_3_3_28_1","first-page":"193","article-title":"Detecting earnings management","volume":"70","author":"Dechow P. M.","year":"1995","unstructured":"Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. The Accounting Review, 70(2), 193\u2013225.","journal-title":"The Accounting Review"},{"key":"e_1_3_3_29_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1911-3846.1996.tb00489.x"},{"key":"e_1_3_3_30_1","doi-asserted-by":"publisher","DOI":"10.1016\/0165-4101(94)90008-6"},{"key":"e_1_3_3_31_1","volume-title":"Women in the boardroom: A global perspective","author":"Deloitte","year":"2022","unstructured":"Deloitte. (2022). Women in the boardroom: A global perspective (7th ed.).","edition":"7"},{"key":"e_1_3_3_32_1","doi-asserted-by":"publisher","DOI":"10.1002\/smj.1955"},{"key":"e_1_3_3_33_1","unstructured":"Dieu M. V. T. (2019). The effect of board of directors\u2019 characteristics on earnings management \u2013 empirical evidence from finnish non-financial listed companies. Master\u2019s Theisis. Department of Accounting and Commercial Law Hanken Schoool of Economics."},{"key":"e_1_3_3_34_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jempfin.2019.11.005"},{"key":"e_1_3_3_35_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.emj.2021.02.005"},{"key":"e_1_3_3_36_1","doi-asserted-by":"publisher","DOI":"10.1111\/1467-8683.00011"},{"key":"e_1_3_3_37_1","doi-asserted-by":"publisher","DOI":"10.4337\/9781848445192.00028"},{"key":"e_1_3_3_38_1","doi-asserted-by":"publisher","DOI":"10.1086\/467037"},{"key":"e_1_3_3_39_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jbankfin.2019.105607"},{"key":"e_1_3_3_40_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jbankfin.2019.105607"},{"key":"e_1_3_3_41_1","doi-asserted-by":"publisher","DOI":"10.1111\/corg.12443"},{"key":"e_1_3_3_42_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jcorpfin.2003.12.001"},{"key":"e_1_3_3_43_1","doi-asserted-by":"publisher","DOI":"10.1002\/9781118258439.ch12"},{"key":"e_1_3_3_44_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.irfa.2021.101973"},{"key":"e_1_3_3_45_1","doi-asserted-by":"publisher","DOI":"10.1108\/JFBM-07-2022-0090"},{"key":"e_1_3_3_46_1","doi-asserted-by":"publisher","DOI":"10.1108\/01140581211221533"},{"key":"e_1_3_3_47_1","doi-asserted-by":"publisher","DOI":"10.1108\/GM-07-2017-0079"},{"key":"e_1_3_3_48_1","doi-asserted-by":"publisher","DOI":"10.3390\/su12124881"},{"key":"e_1_3_3_49_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2009.03.001"},{"key":"e_1_3_3_50_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.bar.2017.09.001"},{"key":"e_1_3_3_51_1","doi-asserted-by":"publisher","DOI":"10.2308\/acch.1999.13.4.365"},{"key":"e_1_3_3_52_1","doi-asserted-by":"publisher","DOI":"10.5465\/amj.2007.26279222"},{"key":"e_1_3_3_53_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-013-2044-0"},{"key":"e_1_3_3_54_1","first-page":"1","article-title":"Gender in the boardroom: Learnings from world-leader norway","volume":"58","author":"Huse M.","year":"2018","unstructured":"Huse, M. (2018). Gender in the boardroom: Learnings from world-leader norway. FACTBase Bulletin, 58, 1\u201316.","journal-title":"FACTBase Bulletin"},{"key":"e_1_3_3_55_1","doi-asserted-by":"publisher","DOI":"10.1108\/GM-07-2018-0087"},{"key":"e_1_3_3_56_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jaccpubpol.2009.06.002"},{"key":"e_1_3_3_57_1","doi-asserted-by":"publisher","DOI":"10.1016\/0304-405X(76)90026-X"},{"key":"e_1_3_3_58_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.adiac.2008.08.011"},{"key":"e_1_3_3_59_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-012-1553-6"},{"key":"e_1_3_3_60_1","doi-asserted-by":"publisher","DOI":"10.4337\/9781848445192.00010"},{"key":"e_1_3_3_61_1","doi-asserted-by":"publisher","DOI":"10.22495\/cocv18i2art11"},{"key":"e_1_3_3_62_1","doi-asserted-by":"publisher","DOI":"10.1086\/226425"},{"key":"e_1_3_3_63_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-008-9866-1"},{"key":"e_1_3_3_64_1","doi-asserted-by":"publisher","DOI":"10.1007\/BF00872327"},{"key":"e_1_3_3_65_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.orgdyn.2008.02.005"},{"key":"e_1_3_3_66_1","unstructured":"Kramer V. Konrad A. & Erkut S. (2006). Critical mass on corporate boards: Why three or more women enhance governance. Wellesley Center for Women Working Paper."},{"key":"e_1_3_3_67_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-006-9314-z"},{"key":"e_1_3_3_68_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.frl.2015.05.006"},{"key":"e_1_3_3_69_1","doi-asserted-by":"publisher","DOI":"10.1111\/1911-3846.12313"},{"key":"e_1_3_3_70_1","doi-asserted-by":"publisher","DOI":"10.19030\/jabr.v31i3.9236"},{"key":"e_1_3_3_71_1","doi-asserted-by":"publisher","DOI":"10.1111\/0022-1082.00115"},{"key":"e_1_3_3_72_1","doi-asserted-by":"publisher","DOI":"10.1108\/MF-06-2013-0164"},{"key":"e_1_3_3_73_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jcorpfin.2013.11.005"},{"key":"e_1_3_3_74_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jcorpfin.2018.08.004"},{"key":"e_1_3_3_75_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jcorpfin.2013.11.016"},{"key":"e_1_3_3_76_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.cjar.2016.12.004"},{"key":"e_1_3_3_77_1","doi-asserted-by":"publisher","DOI":"10.22495\/cbv13i3art5"},{"key":"e_1_3_3_78_1","doi-asserted-by":"publisher","DOI":"10.1002\/bse.2721"},{"key":"e_1_3_3_79_1","doi-asserted-by":"publisher","DOI":"10.1007\/s40821-019-00138-5"},{"issue":"1","key":"e_1_3_3_80_1","first-page":"101","article-title":"Impact of gender diversity on voluntary disclosure in annual reports","volume":"1","author":"Nalikka A.","year":"2009","unstructured":"Nalikka, A. (2009). Impact of gender diversity on voluntary disclosure in annual reports. Accounting & Taxation, 1(1), 101\u2013113.","journal-title":"Accounting & Taxation"},{"key":"e_1_3_3_81_1","doi-asserted-by":"publisher","DOI":"10.1108\/GM-03-2018-0027"},{"key":"e_1_3_3_82_1","doi-asserted-by":"publisher","DOI":"10.1111\/jfir.12231"},{"key":"e_1_3_3_83_1","doi-asserted-by":"publisher","DOI":"10.23919\/CISTI49556.2020.9140898"},{"issue":"4","key":"e_1_3_3_84_1","first-page":"9","article-title":"Earnings quality and gender diversity on German supervisory boards: An empirical analysis","volume":"13","author":"Panzer L.","year":"2015","unstructured":"Panzer, L., & Muller, S. (2015). Earnings quality and gender diversity on German supervisory boards: An empirical analysis. Problems and Perspectives in Management, 13(4), 9\u201318.","journal-title":"Problems and Perspectives in Management"},{"key":"e_1_3_3_85_1","doi-asserted-by":"publisher","DOI":"10.1006\/bare.2000.0134"},{"key":"e_1_3_3_86_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.0306-686X.2005.00630.x"},{"key":"e_1_3_3_87_1","doi-asserted-by":"publisher","DOI":"10.1108\/03074351011050343"},{"key":"e_1_3_3_88_1","doi-asserted-by":"publisher","DOI":"10.1111\/beer.12123"},{"key":"e_1_3_3_89_1","doi-asserted-by":"publisher","DOI":"10.19030\/jabr.v28i6.7347"},{"key":"e_1_3_3_90_1","doi-asserted-by":"publisher","DOI":"10.1108\/GM-07-2018-0085"},{"key":"e_1_3_3_91_1","doi-asserted-by":"publisher","DOI":"10.1108\/MD-01-2017-0029"},{"key":"e_1_3_3_92_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.ibusrev.2016.01.002"},{"key":"e_1_3_3_93_1","doi-asserted-by":"publisher","DOI":"10.1108\/GM-09-2020-0295"},{"key":"e_1_3_3_94_1","doi-asserted-by":"publisher","DOI":"10.1111\/jifm.12114"},{"key":"e_1_3_3_95_1","doi-asserted-by":"publisher","DOI":"10.2139\/ssrn.3190506"},{"key":"e_1_3_3_96_1","unstructured":"Sch\u00f6nander E. & Zweigbergk L. V. (2020). Women on the board and their joint effect on accruals-based earnings management and real earnings management Master Thesis School of Business Economics and Law University of Gothenburg."},{"key":"e_1_3_3_97_1","doi-asserted-by":"publisher","DOI":"10.1017\/S0022109017000059"},{"key":"e_1_3_3_98_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.irfa.2020.101457"},{"key":"e_1_3_3_99_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-014-2460-9"},{"key":"e_1_3_3_100_1","doi-asserted-by":"publisher","DOI":"10.1057\/s41291-019-00066-2"},{"key":"e_1_3_3_101_1","doi-asserted-by":"publisher","DOI":"10.1007\/BF00411816"},{"key":"e_1_3_3_102_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-015-2974-9"},{"key":"e_1_3_3_103_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1911-3846.2011.01071.x"},{"key":"e_1_3_3_104_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jcae.2019.100181"},{"key":"e_1_3_3_105_1","doi-asserted-by":"publisher","DOI":"10.1108\/MD-07-2017-0690"},{"key":"e_1_3_3_106_1","doi-asserted-by":"publisher","DOI":"10.1111\/acfi.12286"},{"key":"e_1_3_3_107_1","doi-asserted-by":"publisher","DOI":"10.1108\/IJM-02-2021-0101"},{"key":"e_1_3_3_108_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-011-0815-z"},{"key":"e_1_3_3_109_1","doi-asserted-by":"publisher","DOI":"10.1080\/00014788.2013.785823"},{"key":"e_1_3_3_110_1","doi-asserted-by":"publisher","DOI":"10.1016\/0165-4101(94)00393-J"},{"issue":"1","key":"e_1_3_3_111_1","first-page":"131","article-title":"Positive accounting theory: A Ten year perspective","volume":"65","author":"Watts R. L.","year":"1990","unstructured":"Watts, R. L., & Zimmerman, J. L. (1990). Positive accounting theory: A Ten year perspective. The Accounting Review, 65(1), 131\u2013156.","journal-title":"The Accounting Review"},{"key":"e_1_3_3_112_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jfineco.2012.03.005"},{"key":"e_1_3_3_113_1","doi-asserted-by":"publisher","DOI":"10.2307\/256736"},{"key":"e_1_3_3_114_1","doi-asserted-by":"publisher","DOI":"10.4018\/978-1-5225-7817-8.ch006"},{"key":"e_1_3_3_115_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-6486.2007.00752.x"},{"key":"e_1_3_3_116_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jbusres.2021.04.063"},{"key":"e_1_3_3_117_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-018-3918-y"},{"key":"e_1_3_3_118_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.leaqua.2019.101309"},{"key":"e_1_3_3_119_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.irfa.2017.11.002"},{"key":"e_1_3_3_120_1","doi-asserted-by":"crossref","unstructured":"Zhou G. Chen B. & Wu Y. (2020). Managerial overconfidence research and development and earnings management: Perspective from capitalization and expense. Available at SSRN: https:\/\/ssrn.com\/abstract=3610639","DOI":"10.2139\/ssrn.3610639"}],"container-title":["Cogent Business &amp; Management"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.tandfonline.com\/doi\/pdf\/10.1080\/23311975.2023.2193138","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,4,12]],"date-time":"2025-04-12T08:30:56Z","timestamp":1744446656000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.tandfonline.com\/doi\/full\/10.1080\/23311975.2023.2193138"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2023,3,22]]},"references-count":119,"journal-issue":{"issue":"1","published-print":{"date-parts":[[2023,12,31]]}},"alternative-id":["10.1080\/23311975.2023.2193138"],"URL":"https:\/\/doi.org\/10.1080\/23311975.2023.2193138","relation":{},"ISSN":["2331-1975"],"issn-type":[{"value":"2331-1975","type":"electronic"}],"subject":[],"published":{"date-parts":[[2023,3,22]]},"assertion":[{"value":"The publishing and review policy for this title is described in its Aims & Scope.","order":1,"name":"peerreview_statement","label":"Peer Review Statement"},{"value":"http:\/\/www.tandfonline.com\/action\/journalInformation?show=aimsScope&journalCode=oabm20","URL":"http:\/\/www.tandfonline.com\/action\/journalInformation?show=aimsScope&journalCode=oabm20","order":2,"name":"aims_and_scope_url","label":"Aim & Scope"},{"value":"2023-01-19","order":0,"name":"received","label":"Received","group":{"name":"publication_history","label":"Publication History"}},{"value":"2023-03-14","order":2,"name":"accepted","label":"Accepted","group":{"name":"publication_history","label":"Publication History"}},{"value":"2023-03-22","order":3,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}],"article-number":"2193138"}}