The Effect of Gender Diversity on Asymmetric Cost Behaviour Using Earnings Management as a Mediating Variable

Authors

  • Ali Dakhil Sakhil Azman Hashim International Business School, Universiti Teknologi Malaysia, Johor Malaysia
  • Norkhairul Hafiz Bajuri Azman Hashim International Business School, Universiti Teknologi Malaysia, Johor Malaysia
  • Shireen Tawfeeq Ali Faculty of Management, Universiti Teknologi Malaysia, Johor Malaysia
  • Hussein Falah Hasan Department of Accounting, Dijlah University College, Baghdad, Iraq
  • Huda Nathim Khalbas Department of Accounting, Dijlah University College, Baghdad, Iraq

DOI:

https://doi.org/10.14738/assrj.1201.18194

Keywords:

Gender Diversity, Earnings Management, Asymmetric Cost Behaviour

Abstract

Examining how gender diversity affects asymmetric cost behaviour in non-financial firms is the goal of the current study. Its primary objective is to ascertain whether earnings management mediates the association between gender diversity and asymmetric cost behaviour. The data utilised in this study came from 455 firm-year observations from 35 non-financial sector businesses registered on the Iraqi Stock Exchange from 2010 to 2022. The study employed ordinary least squares (OLS). The results showed that asymmetric cost behaviour and earnings management are unaffected by gender diversity. On the other hand, the results show that earnings management is negatively associated with asymmetric cost behaviour. Thus, the study fills the gap in the literature, especially in developing countries.

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Published

2025-01-26

How to Cite

Sakhil, A. D., Bajuri, N. H., Ali, S. T., Hasan, H. F., & Khalbas, H. N. (2025). The Effect of Gender Diversity on Asymmetric Cost Behaviour Using Earnings Management as a Mediating Variable. Advances in Social Sciences Research Journal, 12(01), 146–165. https://doi.org/10.14738/assrj.1201.18194

Issue

Vol. 12 No. 01 (2025): Advances in Social Sciences Research Journal

Section

Articles

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Copyright (c) 2025 Ali Dakhil Sakhil, Norkhairul Hafiz Bajuri, Shireen Tawfeeq Ali, Hussein Falah Hasan, Huda Nathim Khalbas

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