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Theories Related to the Relationship Between Board Diversity, Earnings Management, and Firm Performance

Theories Related to the Relationship Between Board Diversity, Earnings Management, and Firm Performance
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Author(s): Ahmad Alqatan (University of Portsmouth, UK), Imad Chbib (University of Portsmouth, UK) and Khaled Hussainey (University of Portsmouth, UK)
Copyright: 2021
Pages: 26
Source title: Corporate Governance and Its Implications on Accounting and Finance
Source Author(s)/Editor(s): Ahmad Alqatan (University of Portsmouth, UK), Khaled Hussainey (University of Portsmouth, UK) and Hichem Khlif (University of Sfax, Tunisia)
DOI: 10.4018/978-1-7998-4852-3.ch001

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Abstract

Previous research studies have used multiple theories, such as resource dependence, human capital, social capital, busyness, signalling, behavioural, and agency theories in order to investigate the association between board diversity and earnings management and the association between board diversity and firm performance. This chapter surveys 75 research studies and used 37 theories. Most of the studies focused on agency and resource dependent theories. Also, this study used social capital theory as a contribution of the chapter, which was rarely used and which examined the relationship between board diversity and earnings management in addition to firm performance.

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