Does Gender Diversity Moderate the Determinant of Future Firm Value?
(Pages 680-689)Nicholas Renaldo and Etty Murwaningsari*
Economic and Business Faculty, Universitas Trisakti.
DOI: https://doi.org/10.55365/1923.x2023.21.72
Abstract:
Changes in stock prices that occur in the primary and non-primary consumer goods sectors cause companies to want to manipulate earnings to reflect the company's performance. This research focuses to investigate the influence of earnings management and tax aggressiveness on future firm value with gender diversity as a moderator. This study used a sample of 210 company years with a purposive sampling method. The study used moderated regression analysis. The findings show only the fourth hypothesis is accepted, namely gender diversity weakens the effect of earnings management on future firm value. The implication is that the regulators' considerations for policy, whether with evidence of the presence of women as top management in the company, can increase the firm's ability to achieve company goals.
Keywords:
Earnings Management, Tax Aggressiveness, Gender Diversity, Future Firm Value.
JEL Classification:
F65, M41, O16.
How to Cite:
Nicholas Renaldo and Etty Murwaningsari. Does Gender Diversity Moderate the Determinant of Future Firm Value?. [ref]: vol.21.2023. available at: https://refpress.org/ref-vol21-a72/
Licensee REF Press This is an open access article licensed under the terms of the Creative Commons Attribution Non-Commercial License (http://creativecommons.org/licenses/by-nc/3.0/) which permits unrestricted, non-commercial use, distribution and reproduction in any medium, provided the work is properly cited.