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The purpose of this study was to carry out an investigation on the relationship between gender diversity and earnings quality of quoted insurance companies in Nigeria. The population of the study was all the twenty six insurance firms listed on the Nigerian Stock Exchange (NSE) as at 31st December 2017. Five firms were screened out due to incomplete data within the study period, resulting in a sample of 21 firms selected purposively. The study exclusively utilized secondary data which were obtained through published annual reports of the sampled firms. The study with a positivism philosophy employed panel data methodology covering the period 2008-2017, quantitative study approach was adopted since quantifiable observations were collected and analyzed statistically with a view to obtaining empirical evidence on the basis of which inferences were drawn. The analytical technique employed in the study was parametric statistics. The findings of this study showed a significant relationship between gender diversity of the board and the accrual quality of listed insurance companies in Nigeria. It was also found that gender diversity of the board has a significant relationship with earning persistence of listed insurance companies in Nigeria. The study concluded that gender diversity significantly affects firm reported earnings quality. Based on these findings and conclusion, it was recommended that more deliberate policies should be instituted by regulators to ensure gender diversity when appointing members of the board as findings have shown that greater female representation in the board helps to report earnings more accurately. Also, inclusion of the female counterparts ensures proper diversity that will produce better performance and reporting.
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In-Text Citation: (Ogaluzor & Chukwu, 2022)
To Cite this Article: Ogaluzor, O. I., & Chukwu, G. J. (2022). Board Female Representation and Corporate Earnings Quality in Nigeria. International Journal of Academic Research in Accounting Finance and Management Sciences, 12(1), 276–292.
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