This study aims to analyze the influence of gender equality, which is one issue in sustainable development goals (SDGs), on earnings management of banks in the Philippines, Indonesia, Malaysia, and Thailand stock exchanges. This study uses the Generalized Methods of Moments (GMM) method on 73 listed banks in these countries from 2013-2018. Both linear and non-linear effects of a woman on the board on earnings management are examined in this study, and bank earnings management is measured using discretionary loan loss provisions. This analysis is divided into countries that have one-tier and two-tier corporate governance systems. Our findings suggest that there are insignificant results for the influence of a woman on the board and a woman on the board squared on bank earnings management, measured by discretionary loan loss provision (DLLP), for one-tier and two-tier countries. Meanwhile, there is a different result from previous studies that the presence of three women directors has a significant and positive influence on bank earnings management in two-tier countries. The results of one-tier and two-tier countries can be different because the absolute value of the error term of the two-tier countries is higher than the one of one-tier countries, which indicates higher DLLP values.
|Journal||IOP Conference Series: Earth and Environmental Science|
|Publication status||Published - 1 Apr 2021|
|Event||1st Journal of Environmental Science and Sustainable Development Symposium, JESSD 2020 - Jakarta, Virtual, Indonesia|
Duration: 28 Sep 2020 → 30 Sep 2020