DOES THE PARTICIPATION OF WOMEN AND MILLENNIALS ON THE BOARD OF DIRECTORS REDUCE REAL EARNINGS MANAGEMENT?

Detalhes bibliográficos
Autor(a) principal: Peixoto, Fernanda
Data de Publicação: 2023
Outros Autores: Castro, Fernanda Ernesto Machado Félix de, Jesuka, Duterval
Tipo de documento: Artigo
Idioma: por
Título da fonte: Gestão e sociedade
Texto Completo: https://ges.face.ufmg.br/index.php/gestaoesociedade/article/view/3711
Resumo: This research analyzes the relationship between the participation of women and millennials on the board of directors and the level of Real Earnings Management (REM) of Brazilian firms that make up the IBRX50 index in the period 2017 to 2020. It investigated whether family control and having at least 1 millennial member on the board could influence the relationship between female board membership and REM in the Brazilian context. The study used linear regression with panel data and the proxy for REM followed the method of Roychowdhury (2006). The results illustrate the importance of including different profiles in the top management of Brazilian companies. Thus, it aims to encourage firms to expand the number of women and young people in leadership and decision-making positions.
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spelling DOES THE PARTICIPATION OF WOMEN AND MILLENNIALS ON THE BOARD OF DIRECTORS REDUCE REAL EARNINGS MANAGEMENT?PARTICIPAÇÃO DE MULHERES E MILLENNIALS NO CONSELHO DE ADMINISTRAÇÃO REDUZ REAL EARNINGS MANAGEMENT?Mulheres no Conselho;Real Earnings Management;Empresas Familiares;MillenialsThis research analyzes the relationship between the participation of women and millennials on the board of directors and the level of Real Earnings Management (REM) of Brazilian firms that make up the IBRX50 index in the period 2017 to 2020. It investigated whether family control and having at least 1 millennial member on the board could influence the relationship between female board membership and REM in the Brazilian context. The study used linear regression with panel data and the proxy for REM followed the method of Roychowdhury (2006). The results illustrate the importance of including different profiles in the top management of Brazilian companies. Thus, it aims to encourage firms to expand the number of women and young people in leadership and decision-making positions.Esta pesquisa analisa a relação entre a participação de mulheres e de millennials no conselho de administração e o nível de Real Earnings Management (REM) de firmas brasileiras que compõem o IBRX50 no período 2017 a 2020. Investigou se o controle familiar e o fato de ter pelo menos um membro millennial no conselho de administração poderiam influenciar na relação entre participação feminina no conselho e REM. Utilizou-se regressão com dados em painel, adotando a proxy de REM segundo o método de Roychowdhury (2006) e variáveis de governança, tais como: participação de mulheres no conselho; presença de millenials no conselho; controle familiar; tamanho e independência do conselho; e Big Four. Encontrou-se que: (a) maior diversidade de gênero no conselho proporciona melhorias na transparência financeira; (b) em empresas familiares, a relação entre presença feminina e REM é positiva; (c) a presença de millenials reduz as práticas de REM. Os resultados ilustram a importância de haver inclusão de diferentes perfis na alta administração das empresas brasileiras, assim, visa incentivar as firmas a expandirem a quantidade de mulheres e jovens em cargos de liderança.CEPEAD/FACE - UFMG2023-07-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ges.face.ufmg.br/index.php/gestaoesociedade/article/view/371110.21171/ges.v17i47.3711Management & Society Electronic Journal; Vol. 17 No. 47 (2023): Janeiro/Abril de 2023Gestão e Sociedade; v. 17 n. 47 (2023): Janeiro/Abril de 20231980-575610.21171/ges.v17i47reponame:Gestão e sociedadeinstname:Universidade Federal de Minas Gerais (UFMG)instacron:UFMGporhttps://ges.face.ufmg.br/index.php/gestaoesociedade/article/view/3711/1565Copyright (c) 2023 Gestão e Sociedadehttp://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessPeixoto, FernandaCastro, Fernanda Ernesto Machado Félix deJesuka, Duterval2023-07-03T18:38:30Zoai:ojs.pkp.sfu.ca:article/3711Revistahttps://www.gestaoesociedade.org/gestaoesociedadePUBhttps://www.gestaoesociedade.org/gestaoesociedade/oaiges@face.ufmg.br||ricardo.ges.ufmg@gmail.com||1980-57561980-5756opendoar:2023-07-03T18:38:30Gestão e sociedade - Universidade Federal de Minas Gerais (UFMG)false
dc.title.none.fl_str_mv DOES THE PARTICIPATION OF WOMEN AND MILLENNIALS ON THE BOARD OF DIRECTORS REDUCE REAL EARNINGS MANAGEMENT?
PARTICIPAÇÃO DE MULHERES E MILLENNIALS NO CONSELHO DE ADMINISTRAÇÃO REDUZ REAL EARNINGS MANAGEMENT?
title DOES THE PARTICIPATION OF WOMEN AND MILLENNIALS ON THE BOARD OF DIRECTORS REDUCE REAL EARNINGS MANAGEMENT?
spellingShingle DOES THE PARTICIPATION OF WOMEN AND MILLENNIALS ON THE BOARD OF DIRECTORS REDUCE REAL EARNINGS MANAGEMENT?
Peixoto, Fernanda
Mulheres no Conselho;
Real Earnings Management;
Empresas Familiares;
Millenials
title_short DOES THE PARTICIPATION OF WOMEN AND MILLENNIALS ON THE BOARD OF DIRECTORS REDUCE REAL EARNINGS MANAGEMENT?
title_full DOES THE PARTICIPATION OF WOMEN AND MILLENNIALS ON THE BOARD OF DIRECTORS REDUCE REAL EARNINGS MANAGEMENT?
title_fullStr DOES THE PARTICIPATION OF WOMEN AND MILLENNIALS ON THE BOARD OF DIRECTORS REDUCE REAL EARNINGS MANAGEMENT?
title_full_unstemmed DOES THE PARTICIPATION OF WOMEN AND MILLENNIALS ON THE BOARD OF DIRECTORS REDUCE REAL EARNINGS MANAGEMENT?
title_sort DOES THE PARTICIPATION OF WOMEN AND MILLENNIALS ON THE BOARD OF DIRECTORS REDUCE REAL EARNINGS MANAGEMENT?
author Peixoto, Fernanda
author_facet Peixoto, Fernanda
Castro, Fernanda Ernesto Machado Félix de
Jesuka, Duterval
author_role author
author2 Castro, Fernanda Ernesto Machado Félix de
Jesuka, Duterval
author2_role author
author
dc.contributor.author.fl_str_mv Peixoto, Fernanda
Castro, Fernanda Ernesto Machado Félix de
Jesuka, Duterval
dc.subject.por.fl_str_mv Mulheres no Conselho;
Real Earnings Management;
Empresas Familiares;
Millenials
topic Mulheres no Conselho;
Real Earnings Management;
Empresas Familiares;
Millenials
description This research analyzes the relationship between the participation of women and millennials on the board of directors and the level of Real Earnings Management (REM) of Brazilian firms that make up the IBRX50 index in the period 2017 to 2020. It investigated whether family control and having at least 1 millennial member on the board could influence the relationship between female board membership and REM in the Brazilian context. The study used linear regression with panel data and the proxy for REM followed the method of Roychowdhury (2006). The results illustrate the importance of including different profiles in the top management of Brazilian companies. Thus, it aims to encourage firms to expand the number of women and young people in leadership and decision-making positions.
publishDate 2023
dc.date.none.fl_str_mv 2023-07-03
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ges.face.ufmg.br/index.php/gestaoesociedade/article/view/3711
10.21171/ges.v17i47.3711
url https://ges.face.ufmg.br/index.php/gestaoesociedade/article/view/3711
identifier_str_mv 10.21171/ges.v17i47.3711
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ges.face.ufmg.br/index.php/gestaoesociedade/article/view/3711/1565
dc.rights.driver.fl_str_mv Copyright (c) 2023 Gestão e Sociedade
http://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 Gestão e Sociedade
http://creativecommons.org/licenses/by-nc/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv CEPEAD/FACE - UFMG
publisher.none.fl_str_mv CEPEAD/FACE - UFMG
dc.source.none.fl_str_mv Management & Society Electronic Journal; Vol. 17 No. 47 (2023): Janeiro/Abril de 2023
Gestão e Sociedade; v. 17 n. 47 (2023): Janeiro/Abril de 2023
1980-5756
10.21171/ges.v17i47
reponame:Gestão e sociedade
instname:Universidade Federal de Minas Gerais (UFMG)
instacron:UFMG
instname_str Universidade Federal de Minas Gerais (UFMG)
instacron_str UFMG
institution UFMG
reponame_str Gestão e sociedade
collection Gestão e sociedade
repository.name.fl_str_mv Gestão e sociedade - Universidade Federal de Minas Gerais (UFMG)
repository.mail.fl_str_mv ges@face.ufmg.br||ricardo.ges.ufmg@gmail.com||
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