İŞLETME BÜYÜKLÜĞÜ VE YÖNETİM KURULU CİNSİYET ÇEŞİTLİLİĞİNİN İŞLETMELERİN KAZANÇ KALİTESİNE ETKİSİ
THE EFFECT OF BUSINESS SIZE AND GENDER DIVERSITY OF BOARD OF DIRECTORS ON EARNING QUALITY OF BUSINESSES
Author(s): Kader TÜRKOĞLU, Cennet GürbüzSubject(s): Gender Studies, National Economy, Business Economy / Management, Management and complex organizations, Human Resources in Economy, Socio-Economic Research
Published by: Kafkas Üniversitesi Sağlık, Kültür ve Spor Daire Başkanlığı Dijital Baskı Merkezi
Keywords: Earnings quality; business size; board gender diversity;
Summary/Abstract: The study was conducted to determine the effect of firm size and gender diversity of the board of directors on earnings quality, which can be expressed as the ability of reported earnings to predict earnings. For this purpose, we focused on 11 food, beverage and tobacco companies traded in the manufacturing sector in Borsa Istanbul between 2010-2020. In the study, the size of the business and the gender diversity of the board of directors with the quality of earnings (income quality ratio) were used as variables. Panel data analysis method was used to determine the effect of business size and gender diversity of the board of directors on earnings quality. The results of the study showed that the gender diversity of the board of directors and the size of the firm have a positive effect on earnings quality.
Journal: Kafkas Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
- Issue Year: 14/2023
- Issue No: 27
- Page Range: 31-50
- Page Count: 20
- Language: Turkish