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The Moderating Role of Board Gender Diversity in the Relationship Between Board Characteristics and Earnings Management: Evidence from Bangladesh’s Manufacturing Sector

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Findings show board gender diversity reduces earnings management in Bangladeshi firms, highlighting its role in corporate governance.

Female participation on boards significantly reduces accrual-based earnings management, enhancing governance.
A positive interaction exists between female board members and other governance factors like board size and independence.
Assessment used the modified cross-sectional Jones model and System GMM to analyze data from 125 companies.
The study suggests promoting gender diversity can strengthen corporate governance practices in Bangladesh.

Haque et al. (2025) studied this question.

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