The influence of CEO gender diversity on earnings management and corporate overinvestment: A research agenda

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Abstact

This research will focus on a study evoking the dilemma of the agency linking the principal to the agent. In the effects of the earnings management on the corporate overinvestment, along with the moderating role of the CEO gender, as a lever of control, our study focuses on a panel of 130 French companies over a period of four years, by the application of instrumental variables estimation (SLS).

Keywords: Earnings Management, Overinvestment, Moderating Role

JEL Classification: G38, G21

Received: 01.09.2021
Accepted: 20.09.2021

How to cite: Alqatan, A., Bzeouich, B., & Aguir, A. (2021). The influence of CEO gender diversity on earnings management and corporate overinvestment: A research agenda. In K. M. Hogan, & A. Kostyuk (Eds.), Corporate governance: Fundamental and challenging issues in scholarly research (pp. 10–14). https://doi.org/10.22495/cgfcisrp1