The Effect of Women's Presence in Company Management, Their Experience and Educational Skills on Earnings Quality

Abstract

Purpose: Women studies have always been of interest to researchers. The issue of women's presence in business and management is one of the most important issues in the field of women's studies. This study sets to investigate the effect of characteristics of female managers who were either member of board or CEO on earning quality. Methodology: To this end, we collected necessary data such as financial statements from 102 Tehran Stock Exchange listed companies. The data belongs to period stretching from 20 Feb 2015 to 20 Feb 2020. To test our hypotheses, multivariate regression with panel data and also EViews software were utilized. The results show that the presence of female managers has a positive as well as meaningful effect on earning quality. Findings: Furthermore, the results of our second and third hypothesis indicate that the training skills of female managers and their experience in the board have a positive and significant relationship with the quality of companies’ earnings. Conclusion: According to the results of the research, it is recommended that women be used more in managerial positions and the existing misconceptions that have prevented skilled and experienced women from appearing should be discarded.