This study examines the moderating effect of board gender diversity on the impact of CEO attributes on earnings management of listed insurance firms in Nigeria over a ten-year period (2014–2023). The study adopted an ex-post facto and correlational research design. The population comprised twenty-seven (27) insurance firms listed on the Nigerian Exchange Group as of December 31, 2023, and a sample of twenty (20) firms was selected. A panel of multiple regression techniques was employed for data analysis. Findings from the first model reveal that CEO nationality and experience have a statistically insignificant positive relationship with earnings management, while CEO tenure shows a significant positive association, suggesting that longer-tenured CEOs may engage in greater manipulation of financial reports. The study also finds that board gender diversity significantly reduces earnings management, highlighting the role of female representation in promoting financial transparency. Additionally, firm size negatively influences earnings management, while leverage and profitability show no significant effect.
Ibrahim et al. (Wed,) studied this question.
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