Gender diversity of boards and reporting of earnings are two most debated issues in the corporate world. In this context, the paper explores how the presence of women directors on\nthe corporate board influence real earnings management through accretive buyback programs.\nUsing a sample of 601 firms� observations that engage in accretive share buyback from\n2010-2015, the findings reveal that existence of women directors on the board is associated\nwith less engagement in accretive share buyback activities. We further find that firms with a\nhigher number of independent directors are less likely to practice real earnings management\nthrough accretive buyback programs. Our paper contributes to the debate on gender diversity\non boards and its influence on the utilisation of accretive buyback programs as a tool to real\nearnings management.
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