BOARD GENDER DIVERSITY AND ACCOUNTING CONSERVATISM IN NIGERIA QUOTED DEPOSIT MONEY BANKS
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Date
2020
Journal Title
Journal ISSN
Volume Title
Publisher
Ilorin Journal of Management Sciences
Abstract
The increasing business crises have been attributed to failures of moral leadership asmany corporations engage in unethical practices to cover poor performance.However,the inclusion of more women in corporate boards is expected to induce moreconservative reporting because women have been known to display a stronger ethicaldisposition. Therefore, this study examines board gender diversity and accountingconservatism in Nigerian Deposit Money Banks using the stakeholder's theory. Panelregression (fixed effect) technique was employed to test the hypothesis of the study for a7-year period ranging from 2012 to 2018 using14 out of 15 quoted. The results show thatdiversity of the board's gender is not significantly linked to Nigeria's accountingconservatism of listed DMBs. This implies that increase in female representation in the inthe board of listed DMBs in Nigeria would not affect accounting conservatism. It isrecommended that the appointment to the board should be on merit and not on genderwhile the big banks should adopt more conservative reporting to avoid litigation.
Description
The research contribution to the growth and development of the accounting field
Keywords
Gender diversity, Conservatism, Banks, Corporate board, Nigeria