Effect of Board Diversities on Earnings Quality of Non-Financial Firms in Nigeria

Adams, R. B., & Ferreira, D. (2021). Women in the boardroom and their impact on governance and performance. Journal of Financial Economics, 118(3), 71-82. Afolabi, O. (2022). Corporate governance in emerging markets: The Nigerian experience. Journal of Business and Management Studies, 34(2), 45-60. Alese, B., & John, O. (2024). Board diversity and corporate governance practices in Nigeria. Corporate Governance Review, 17(1), 24-39. Amran, A., Lee, S. P., & Othman, R. (2020). Ownership concentration and corporate governance. Business Ethics Quarterly, 30(3), 467-490. Baker, H. K., & Sharma, V. (2022). Corporate governance: Theories, practices, and challenges. Wiley-Blackwell. Bauer, T. K., & Anderson, H. (2022). The impact of board tenure on corporate governance. Journal of Corporate Finance, 47(5), 75-89. Bhagat, S., & Bolton, B. (2020). Corporate governance and firm performance: The role of board diversity. Journal of Corporate Finance, 16(1), 51-72. Carter, D. A., Simkins, B. J., & Simpson, W. G. (2023). Corporate governance, board diversity, and firm performance. Academy of Management Journal, 46(2), 252-266. Chang, Y. T., Huang, M. L., & Wu, J. W. (2018). Board structure and earnings management: Evidence from emerging markets. Journal of Business Research, 91(3), 29-45. Chen, F., & Lee, T. (2022). The impact of foreign directors on financial transparency. International Journal of Corporate Governance, 9(1), 50-65. Chen, G., & Wang, Y. (2022). Earnings quality and corporate governance. Journal of Accounting and Economics, 78(2), 123-136. Creswell, J. W. (2021). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). Sage Publications. Deloitte. (2023). Earnings quality and corporate governance: How to improve transparency and accountability. Deloitte Insights. Field, A. (2018). Discovering statistics using SPSS (5th ed.). Sage Publications. Feng, G. (2021). The role of corporate governance in earnings quality. Accounting Horizons, 35(1), 99-115. Gao, F., Ma, S., & Zhang, X. (2024). Earnings quality and market efficiency: The role of governance structures. Review of Accounting Studies, 29(2), 221-245. Grosvold, J., Hossain, M. M., & Lacy, S. (2021). Gender diversity on corporate boards: The case of global financial markets. Journal of Business Ethics, 173(2), 385-404. Gul, F. A., & Sharma, V. D. (2020). The effects of board tenure on corporate governance and earnings quality. Journal of Corporate Finance, 44(6), 107-125. Hassan, A., & Lee, Y. (2020). Foreign board membership and corporate governance in emerging markets. International Business Review, 29(3), 67-83. Harrison, J., Orozco, C., & Rahman, M. (2021). Racial and ethnic diversity in corporate boards: A global perspective. Journal of International Business Studies, 52(1), 12-34. Hossain, M., & Wang, Q. (2021). Corporate governance and the impact of foreign directors: The case of multinational firms. Corporate Governance: An International Review, 29(4), 344- 361. Jiang, W., & Kim, J. (2021). Ownership concentration and corporate governance: A study of emerging economies. Journal of Financial Markets, 50, 34-51. JAFM JAFM Khan, A., Ali, S., & Mahmood, Z. (2022). Ownership concentration and earnings manipulation: Evidence from emerging markets. Global Finance Journal, 50, 101175. Liu, X., & Zhuang, Y. (2021). Concentrated ownership and earnings management in China. Asia- Pacific Journal of Accounting & Economics, 28(4), 456-475. Mollah, M., Lipy, N., & Hossain, M. (2016). Board diversity and earnings quality in Bangladesh: Evidence from the banking sector. International Journal of Accounting & Information Management, 24(2), 113-133. Norris, A., He, Q., & Lang, S. (2023). Age and gender diversity in corporate boards: The impact on performance. Academy of Management Perspectives, 37(1), 91-103. Ogunleye, A., & Adeyemi, A. (2024). Corporate governance and earnings management in Nigeria: A review of the literature. African Journal of Business Management, 18(4), 123-136. Sharma, V., Kumar, A., & Gupta, R. (2020). Corporate governance and earnings quality: A review. Journal of Business Ethics, 168(3), 609-625. Shleifer, A., & Vishny, R. W. (1997). A survey of corporate governance. Journal of Finance, 52(2), 737-783. Tajfel, H., & Turner, J. C. (1979). An integrative theory of intergroup conflict. In The social psychology of intergroup relations (pp. 33-47). Brooks/Cole. Williams, A., Zhang, X., & Lee, Y. (2021). The impact of board diversity on earnings quality: A global analysis. Journal of Corporate Governance, 56(2), 101-120. Yilmaz, M., & Ozkurt, T. (2022). Ownership concentration, corporate governance, and earnings quality in emerging markets. Corporate Governance and Ethics Journal, 8(3), 41-58.