The Impact of Diversity Washing and The Percentage of Females in the Boardroom on The Income Shifting in Egypt: An Empirical Study

نوع المستند : المقالة الأصلية

المؤلف

Ahram Canadian University

10.21608/cfdj.2025.414259.2356

المستخلص

Scholars and stakeholders have given gender diversity a lot of attention, and it is increasingly being recognized as a crucial component. This study aims to examine the impact of diversity washing and the portion of females in the boardroom on income shifting as a type of earning management. This study is an empirical study and will be applied to 100 Egyptian listed companies from 2014 to 2023. Egypt has a lot of potential for foreign investment because it is a developing nation. The findings reveal that there is a nonlinear relationship between gender diversity and income classification. Due to the unequal representation of women in the boardroom, it is typical for the Egyptian companies that were sampled to have an average of 9.7% women on the board. Women should be reached from 8.78% to 28.02% in the boardroom to influence in decreasing the revenues classification shifting, and should reach from 19.99% to 38% to decrease expenses classification shifting. Gender diversity washing shows a significant negative linear effect on revenue classification shifting.

الكلمات الرئيسية

المجلة العلمية للدراسات والبحوث المالية والتجارية
المجلد 7، العدد 1 - الرقم المسلسل للعدد 1
المجلد السابع؛ العدد الأول؛ الجزء الأول؛ يناير 2026
يناير 2026
الصفحة 493-523

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