The Impact of Diversity Washing and The Percentage of Females in the Boardroom on The Income Shifting in Egypt: An Empirical Study | ||
| المجلة العلمية للدراسات والبحوث المالية والتجارية | ||
| Volume 7, Issue 1, January 2026, Pages 493-523 PDF (1.11 M) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/cfdj.2025.414259.2356 | ||
| Author | ||
| Dalia Mohamed* | ||
| Ahram Canadian University | ||
| Abstract | ||
| Scholars and stakeholders have given gender diversity a lot of attention, and it is increasingly being recognized as a crucial component. This study aims to examine the impact of diversity washing and the portion of females in the boardroom on income shifting as a type of earning management. This study is an empirical study and will be applied to 100 Egyptian listed companies from 2014 to 2023. Egypt has a lot of potential for foreign investment because it is a developing nation. The findings reveal that there is a nonlinear relationship between gender diversity and income classification. Due to the unequal representation of women in the boardroom, it is typical for the Egyptian companies that were sampled to have an average of 9.7% women on the board. Women should be reached from 8.78% to 28.02% in the boardroom to influence in decreasing the revenues classification shifting, and should reach from 19.99% to 38% to decrease expenses classification shifting. Gender diversity washing shows a significant negative linear effect on revenue classification shifting. | ||
| Keywords | ||
| Diversity Washing; Earning management; Income Shifting; Revenue Income Shifting; Expenses Income Shifting | ||
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