Female Directors and Earnings Quality


  •  Accepted by Peter Clarkson. This paper has benefited from the comments of the Editor, Michel Magnan, and two anonymous reviewers. We also thank Suresh Radhakrishnan, Ole-Kristian Hope, Sami Hebaitollah, Bikki Jaggi, Agnes Cheng, Katherine Schipper, Simon Fung, Dan Simunic, Ross Watts and various participants of workshops at The Hong Kong Polytechnic University, the Indian School of Business and the AAA 2007 conference for their comments. We thank Chung Ki Min for his help in the selection bias control section. We appreciate the research assistance of Angel Sung. The financial support for this project from The Hong Kong Polytechnic University Internal Research Grant is gratefully acknowledged.