The Impact of Female Representation on Board on Quality of Accounting Information: An Empirical study on the companies listed in the Egyptian Stock Market | ||||
| مجلة البحوث المحاسبية | ||||
| Article 13, Volume 11, Issue 4, December 2024, Page 48-75 PDF (821.32 K) | ||||
| DOI: 10.21608/abj.2024.392166 | ||||
 View on SCiNiTO | ||||
| Author | ||||
| Shorouk Esam El-Din Yassien Mohamed | ||||
| Lecturer in Accounting Department, Faculty of commerce, Benha University ،Egypt | ||||
| Abstract | ||||
| Objective: This study explores the association between female presence on board of directors and the quality of accounting information based on a sample of joint-stock businesses registered on the Egyptian Stock Exchange. Design and Methodology: The study relied on the content analysis method in examining the financial reports of a sample of 40 companies registered in the Egyptian Stock Exchange during the period from (2019 to 2023). Also, the modified accrual quality model (Jones, 1995) was used to assess accounting quality, as it is the most accurate model. Results and recommendations: The findings indicate that: the proportion of accounting information and the percentage of female directors are positively and tightly interrelated; the higher the percentage of female directors, the higher the quality of the information. Based on this, the researcher makes several recommendations for strengthening the elected board’s organizational structure and raising the standard of information available regarding publicly traded corporations. Originality: This study contributes to the accounting literature by introducing evidence from the Egyptian environment about the effect of the female participation inside boards on accounting quality. | ||||
| Keywords | ||||
| Female Representation on Board; Accruals Quality; Quality of accounting information | ||||
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