{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,17]],"date-time":"2026-03-17T11:29:24Z","timestamp":1773746964896,"version":"3.50.1"},"reference-count":124,"publisher":"Informa UK Limited","issue":"2","license":[{"start":{"date-parts":[[2023,5,30]],"date-time":"2023-05-30T00:00:00Z","timestamp":1685404800000},"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 & Management"],"published-print":{"date-parts":[[2023,12,12]]},"DOI":"10.1080\/23311975.2023.2219088","type":"journal-article","created":{"date-parts":[[2023,5,30]],"date-time":"2023-05-30T15:28:46Z","timestamp":1685460526000},"update-policy":"https:\/\/doi.org\/10.1080\/tandf_crossmark_01","source":"Crossref","is-referenced-by-count":26,"title":["Do female directors affect accounting conservatism in European Union?"],"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":[[2023,5,30]]},"reference":[{"key":"e_1_3_2_2_1","doi-asserted-by":"publisher","DOI":"10.2308\/acch-50249"},{"key":"e_1_3_2_3_1","doi-asserted-by":"publisher","DOI":"10.1177\/0018726719888801"},{"key":"e_1_3_2_4_1","doi-asserted-by":"publisher","DOI":"10.5772\/intechopen.100189"},{"key":"e_1_3_2_5_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jfineco.2008.10.007"},{"key":"e_1_3_2_6_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2002.77.4.867"},{"key":"e_1_3_2_7_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-629X.2010.00369.x"},{"key":"e_1_3_2_8_1","doi-asserted-by":"publisher","DOI":"10.1142\/S109440602050002X"},{"key":"e_1_3_2_9_1","doi-asserted-by":"publisher","DOI":"10.1108\/GM-10-2020-0303"},{"key":"e_1_3_2_10_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.ememar.2020.100768"},{"key":"e_1_3_2_11_1","doi-asserted-by":"publisher","DOI":"10.1108\/MAJ-07-2019-2364"},{"key":"e_1_3_2_12_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jfineco.2014.05.009"},{"key":"e_1_3_2_13_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.irfa.2015.03.002"},{"key":"e_1_3_2_14_1","doi-asserted-by":"publisher","DOI":"10.1111\/jbfa.12206"},{"key":"e_1_3_2_15_1","doi-asserted-by":"publisher","DOI":"10.1353\/pfs.2001.0002"},{"key":"e_1_3_2_16_1","doi-asserted-by":"publisher","DOI":"10.1016\/S0165-4101(97)00014-1"},{"key":"e_1_3_2_17_1","doi-asserted-by":"publisher","DOI":"10.1007\/s11142-005-1533-5"},{"key":"e_1_3_2_18_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2008.04.005"},{"key":"e_1_3_2_19_1","doi-asserted-by":"publisher","DOI":"10.2307\/2672925"},{"key":"e_1_3_2_20_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.ibusrev.2020.101737"},{"key":"e_1_3_2_21_1","doi-asserted-by":"publisher","DOI":"10.1057\/crr.2009.15"},{"key":"e_1_3_2_22_1","doi-asserted-by":"publisher","DOI":"10.1111\/1911-3846.12247"},{"key":"e_1_3_2_23_1","unstructured":"Biddle G. C. Ma M. L. Z. & Song F. M. (2015). The risk management role of accounting conservatism for operating cash flows. Working paper University of Hong Kong."},{"key":"e_1_3_2_24_1","unstructured":"Biddle G. C. Ma M. L. Z. & Song F. M. (2019). Accounting conservatism and bankruptcy risk. Working paper Available at SSRN: https:\/\/ssrn.com\/abstract=1621272"},{"key":"e_1_3_2_25_1","doi-asserted-by":"publisher","DOI":"10.1002\/csr.1762"},{"key":"e_1_3_2_26_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-012-1293-7"},{"key":"e_1_3_2_27_1","doi-asserted-by":"publisher","DOI":"10.19030\/jabr.v31i3.9224"},{"key":"e_1_3_2_28_1","doi-asserted-by":"publisher","DOI":"10.1108\/IJLMA-10-2018-0245"},{"key":"e_1_3_2_29_1","doi-asserted-by":"publisher","DOI":"10.1177\/0312896215579463"},{"key":"e_1_3_2_30_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jebo.2011.06.007"},{"key":"e_1_3_2_31_1","doi-asserted-by":"publisher","DOI":"10.1007\/s11142-015-9316-0"},{"key":"e_1_3_2_32_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jempfin.2019.06.002"},{"key":"e_1_3_2_33_1","doi-asserted-by":"publisher","DOI":"10.1016\/0165-4101(94)90008-6"},{"key":"e_1_3_2_34_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.). Deloitte.","edition":"7"},{"key":"e_1_3_2_35_1","doi-asserted-by":"publisher","DOI":"10.1002\/smj.1955"},{"key":"e_1_3_2_36_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jempfin.2019.11.005"},{"key":"e_1_3_2_37_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.emj.2021.02.005"},{"key":"e_1_3_2_38_1","doi-asserted-by":"publisher","DOI":"10.4337\/9781848445192.00028"},{"key":"e_1_3_2_39_1","article-title":"Gender Equality Strategy","author":"European Commission","year":"2020","unstructured":"European Commission. (2020). Gender Equality StrategyGender Equality Strategy. The Council.","journal-title":"The Council"},{"key":"e_1_3_2_40_1","doi-asserted-by":"publisher","DOI":"10.1086\/467037"},{"key":"e_1_3_2_41_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jcorpfin.2003.12.001"},{"key":"e_1_3_2_42_1","doi-asserted-by":"publisher","DOI":"10.1111\/1911-3846.12098"},{"key":"e_1_3_2_43_1","doi-asserted-by":"publisher","DOI":"10.2308\/acch-50431"},{"key":"e_1_3_2_44_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2009.09.003"},{"key":"e_1_3_2_45_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2012.10.001"},{"key":"e_1_3_2_46_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2015.07.003"},{"key":"e_1_3_2_47_1","unstructured":"Garc\u00eda Lara J. M. Garcia Osma B. & Penalva F. (2019). Conditional conservatism and the Limits to Earnings Management. Available at SSRN: https:\/\/ssrn.com\/abstract=2165694."},{"key":"e_1_3_2_48_1","doi-asserted-by":"publisher","DOI":"10.1007\/s11142-007-9060-1"},{"key":"e_1_3_2_49_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.irfa.2021.101973"},{"key":"e_1_3_2_50_1","doi-asserted-by":"publisher","DOI":"10.1108\/MD-02-2016-0090"},{"key":"e_1_3_2_51_1","doi-asserted-by":"publisher","DOI":"10.1108\/01140581211221533"},{"key":"e_1_3_2_52_1","doi-asserted-by":"publisher","DOI":"10.1016\/S0165-4101(00)00024-0"},{"key":"e_1_3_2_53_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2007.82.1.65"},{"key":"e_1_3_2_54_1","doi-asserted-by":"publisher","DOI":"10.1111\/1911-3846.12237"},{"key":"e_1_3_2_55_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2009.03.001"},{"key":"e_1_3_2_56_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-013-2044-0"},{"key":"e_1_3_2_57_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr-51718"},{"key":"e_1_3_2_58_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.intaccaudtax.2014.02.003"},{"key":"e_1_3_2_59_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. http:\/\/hdl.handle.net\/11250\/2579967","journal-title":"FACTBase Bulletin"},{"key":"e_1_3_2_60_1","article-title":"Business Ethics and Board Diversity","author":"Institute of Business Ethics","year":"2011","unstructured":"Institute of Business Ethics. (2011). Business Ethics and Board Diversity. Business Ethics Briefing.","journal-title":"Business Ethics Briefing"},{"key":"e_1_3_2_61_1","doi-asserted-by":"publisher","DOI":"10.1016\/0304-405X(76)90026-X"},{"key":"e_1_3_2_62_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.adiac.2008.08.011"},{"key":"e_1_3_2_63_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-012-1553-6"},{"key":"e_1_3_2_64_1","doi-asserted-by":"publisher","DOI":"10.1086\/226425"},{"key":"e_1_3_2_65_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-008-9866-1"},{"key":"e_1_3_2_66_1","doi-asserted-by":"publisher","DOI":"10.1080\/00036846.2014.962223"},{"key":"e_1_3_2_67_1","doi-asserted-by":"publisher","DOI":"10.1504\/IJAAPE.2016.073887"},{"key":"e_1_3_2_68_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2009.08.002"},{"key":"e_1_3_2_69_1","doi-asserted-by":"publisher","DOI":"10.1007\/BF00872327"},{"key":"e_1_3_2_70_1","doi-asserted-by":"publisher","DOI":"10.1111\/1911-3846.12112"},{"key":"e_1_3_2_71_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.orgdyn.2008.02.005"},{"key":"e_1_3_2_72_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jeca.2014.09.001"},{"key":"e_1_3_2_73_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_2_74_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-006-9314-z"},{"key":"e_1_3_2_75_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2008.83.2.447"},{"key":"e_1_3_2_76_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-015-2815-x"},{"key":"e_1_3_2_77_1","doi-asserted-by":"publisher","DOI":"10.1111\/jbfa.12121"},{"key":"e_1_3_2_78_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-629X.2010.00390.x"},{"key":"e_1_3_2_79_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.iref.2017.07.017"},{"key":"e_1_3_2_80_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jcorpfin.2013.11.016"},{"key":"e_1_3_2_81_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1911-3846.2011.01149.x"},{"key":"e_1_3_2_82_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.cjar.2016.12.004"},{"key":"e_1_3_2_83_1","doi-asserted-by":"publisher","DOI":"10.5539\/ibr.v11n7p130"},{"key":"e_1_3_2_84_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jcae.2021.100278"},{"key":"e_1_3_2_85_1","doi-asserted-by":"publisher","DOI":"10.1007\/s40821-019-00138-5"},{"key":"e_1_3_2_86_1","doi-asserted-by":"publisher","DOI":"10.1108\/GM-03-2018-0027"},{"key":"e_1_3_2_87_1","doi-asserted-by":"publisher","DOI":"10.1111\/jfir.12231"},{"key":"e_1_3_2_88_1","doi-asserted-by":"publisher","DOI":"10.1006\/bare.2000.0134"},{"key":"e_1_3_2_89_1","doi-asserted-by":"publisher","DOI":"10.1108\/03074351011050343"},{"key":"e_1_3_2_90_1","doi-asserted-by":"publisher","DOI":"10.1016\/S0167-4870(97)00026-3"},{"key":"e_1_3_2_91_1","doi-asserted-by":"publisher","DOI":"10.1111\/beer.12123"},{"key":"e_1_3_2_92_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-016-3265-9"},{"key":"e_1_3_2_93_1","doi-asserted-by":"publisher","DOI":"10.19030\/jabr.v28i6.7347"},{"key":"e_1_3_2_94_1","doi-asserted-by":"publisher","DOI":"10.1108\/MD-01-2017-0029"},{"key":"e_1_3_2_95_1","doi-asserted-by":"publisher","DOI":"10.1506\/6AE8-75YW-8NVW-V8GK"},{"key":"e_1_3_2_96_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.ibusrev.2016.01.002"},{"key":"e_1_3_2_97_1","doi-asserted-by":"publisher","DOI":"10.1108\/GM-09-2020-0295"},{"key":"e_1_3_2_98_1","doi-asserted-by":"publisher","DOI":"10.1017\/S0022109017000059"},{"key":"e_1_3_2_99_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.irfa.2020.101457"},{"key":"e_1_3_2_100_1","doi-asserted-by":"publisher","DOI":"10.1057\/s41291-019-00066-2"},{"key":"e_1_3_2_101_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1911-3846.2011.01071.x"},{"key":"e_1_3_2_102_1","unstructured":"Srinidhi B. Tsui J. S. L. & Zhou G. (2017). Board Gender Diversity and Accounting Conservatism. Available at SSRN: https:\/\/ssrn.com\/abstract=2977817"},{"key":"e_1_3_2_103_1","doi-asserted-by":"publisher","DOI":"10.1108\/MD-07-2017-0690"},{"key":"e_1_3_2_104_1","unstructured":"Sultana N. & Van der Zahn J.-L. W. (2011). Board Gender Diversity and Earnings Conservatism. Working paper Curtin University."},{"key":"e_1_3_2_105_1","doi-asserted-by":"publisher","DOI":"10.1111\/acfi.12286"},{"key":"e_1_3_2_106_1","doi-asserted-by":"publisher","DOI":"10.1108\/IJM-02-2021-0101"},{"key":"e_1_3_2_107_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10997-014-9307-8"},{"key":"e_1_3_2_108_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-011-0815-z"},{"key":"e_1_3_2_109_1","doi-asserted-by":"publisher","DOI":"10.1002\/csr.1989"},{"key":"e_1_3_2_110_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-007-9494-1"},{"key":"e_1_3_2_111_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10997-010-9164-z"},{"key":"e_1_3_2_112_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-018-3785-6"},{"key":"e_1_3_2_113_1","unstructured":"Wang L. (2015). Board Gender Diversity and Accounting Conservatism: Evidence from Finland Master\u00b4s Thesis Oulu Business School Oulun Yliopisto University of Oulu."},{"key":"e_1_3_2_114_1","doi-asserted-by":"publisher","DOI":"10.2469\/faj.v63.n4.4749"},{"key":"e_1_3_2_115_1","doi-asserted-by":"publisher","DOI":"10.2308\/acch.2003.17.3.207"},{"key":"e_1_3_2_116_1","doi-asserted-by":"publisher","DOI":"10.2308\/acch.2003.17.4.287"},{"issue":"1","key":"e_1_3_2_117_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_2_118_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jfineco.2012.03.005"},{"key":"e_1_3_2_119_1","unstructured":"World development report (2012). Gender equality and development. World Bank."},{"key":"e_1_3_2_120_1","doi-asserted-by":"publisher","DOI":"10.1016\/S1755-3091(13)60003-9"},{"key":"e_1_3_2_121_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jbusres.2021.04.063"},{"key":"e_1_3_2_122_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-018-3918-y"},{"key":"e_1_3_2_123_1","doi-asserted-by":"publisher","DOI":"10.1007\/s11156-021-00991-4"},{"key":"e_1_3_2_124_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.irfa.2017.11.002"},{"key":"e_1_3_2_125_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2007.06.002"}],"container-title":["Cogent Business & Management"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.tandfonline.com\/doi\/pdf\/10.1080\/23311975.2023.2219088","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,10,27]],"date-time":"2025-10-27T09:04:56Z","timestamp":1761555896000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.tandfonline.com\/doi\/full\/10.1080\/23311975.2023.2219088"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2023,5,30]]},"references-count":124,"journal-issue":{"issue":"2","published-print":{"date-parts":[[2023,12,12]]}},"alternative-id":["10.1080\/23311975.2023.2219088"],"URL":"https:\/\/doi.org\/10.1080\/23311975.2023.2219088","relation":{},"ISSN":["2331-1975"],"issn-type":[{"value":"2331-1975","type":"electronic"}],"subject":[],"published":{"date-parts":[[2023,5,30]]},"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":"2023-04-06","order":0,"name":"received","label":"Received","group":{"name":"publication_history","label":"Publication History"}},{"value":"2023-05-22","order":2,"name":"accepted","label":"Accepted","group":{"name":"publication_history","label":"Publication History"}},{"value":"2023-05-30","order":3,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}],"article-number":"2219088"}}