{"id":"https://openalex.org/W4293539137","doi":"https://doi.org/10.3390/ijfs10030073","title":"Earnings Management and Annual Report Readability: The Moderating Effect of Female Directors","display_name":"Earnings Management and Annual Report Readability: The Moderating Effect of Female Directors","publication_year":2022,"publication_date":"2022-08-28","ids":{"openalex":"https://openalex.org/W4293539137","doi":"https://doi.org/10.3390/ijfs10030073"},"language":"en","primary_location":{"id":"doi:10.3390/ijfs10030073","doi":"https://doi.org/10.3390/ijfs10030073","is_oa":true,"landing_page_url":"https://doi.org/10.3390/ijfs10030073","pdf_url":"https://www.mdpi.com/2227-7072/10/3/73/pdf?version=1663743014","source":{"id":"https://openalex.org/S2764827305","display_name":"International Journal of Financial Studies","issn_l":"2227-7072","issn":["2227-7072"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","doaj","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Financial Studies","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.mdpi.com/2227-7072/10/3/73/pdf?version=1663743014","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5030684520","display_name":"Elvia Rosantina Shauki","orcid":"https://orcid.org/0000-0001-7098-9377","observed_orcids":["https://orcid.org/0000-0001-7098-9377"]},"institutions":[{"id":"https://openalex.org/I29617571","display_name":"University of Indonesia","ror":"https://ror.org/0116zj450","country_code":"ID","type":"education","lineage":["https://openalex.org/I29617571"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Elvia R. Shauki","raw_affiliation_strings":["Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Depok 16424, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Depok 16424, Indonesia","institution_ids":["https://openalex.org/I29617571"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5000191144","display_name":"Eva Oktavini","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I29617571","display_name":"University of Indonesia","ror":"https://ror.org/0116zj450","country_code":"ID","type":"education","lineage":["https://openalex.org/I29617571"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Eva Oktavini","raw_affiliation_strings":["Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Depok 16424, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Depok 16424, Indonesia","institution_ids":["https://openalex.org/I29617571"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5000191144"],"corresponding_institution_ids":["https://openalex.org/I29617571"],"apc_list":{"value":1400,"currency":"CHF","value_usd":1466},"apc_paid":{"value":1400,"currency":"CHF","value_usd":1466},"fwci":6.7997,"has_fulltext":true,"cited_by_count":21,"citation_normalized_percentile":{"value":0.9671987,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":"10","issue":"3","first_page":"73","last_page":"73"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0012000000569969416,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":1.0},{"id":"https://openalex.org/keywords/annual-report-readability","display_name":"annual report readability","score":0.9959999918937683},{"id":"https://openalex.org/keywords/women-directors","display_name":"female directors","score":0.9070000052452087},{"id":"https://openalex.org/keywords/board-gender-diversity","display_name":"board gender diversity","score":0.7120000123977661},{"id":"https://openalex.org/keywords/fog-index","display_name":"Fog Index","score":0.9520000219345093},{"id":"https://openalex.org/keywords/financial-disclosure","display_name":"financial disclosure","score":0.47999998927116394},{"id":"https://openalex.org/keywords/corporate-communication","display_name":"corporate communication","score":0.5889999866485596},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.7609999775886536}],"concepts":[{"id":"https://openalex.org/C2778143727","wikidata":"https://www.wikidata.org/wiki/Q1820650","display_name":"Readability","level":2,"score":0.8840428590774536},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.802147388458252},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.787592351436615},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7368158102035522},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6858199834823608},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5868341326713562},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5630811452865601},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5300081968307495},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.4689680337905884},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2462054193019867},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.3390/ijfs10030073","doi":"https://doi.org/10.3390/ijfs10030073","is_oa":true,"landing_page_url":"https://doi.org/10.3390/ijfs10030073","pdf_url":"https://www.mdpi.com/2227-7072/10/3/73/pdf?version=1663743014","source":{"id":"https://openalex.org/S2764827305","display_name":"International Journal of Financial Studies","issn_l":"2227-7072","issn":["2227-7072"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","doaj","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Financial Studies","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:gam:jijfss:v:10:y:2022:i:3:p:73-:d:899883","doi":null,"is_oa":false,"landing_page_url":"https://www.mdpi.com/2227-7072/10/3/73/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:7e907e14769a4d56bef2e99c25259a2e","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/7e907e14769a4d56bef2e99c25259a2e","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Financial Studies, Vol 10, Iss 3, p 73 (2022)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.3390/ijfs10030073","doi":"https://doi.org/10.3390/ijfs10030073","is_oa":true,"landing_page_url":"https://doi.org/10.3390/ijfs10030073","pdf_url":"https://www.mdpi.com/2227-7072/10/3/73/pdf?version=1663743014","source":{"id":"https://openalex.org/S2764827305","display_name":"International Journal of Financial Studies","issn_l":"2227-7072","issn":["2227-7072"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","doaj","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Financial Studies","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320323819","display_name":"Universitas Indonesia","ror":"https://ror.org/0116zj450"},{"id":"https://openalex.org/F4320336199","display_name":"Direktorat Riset dan Pengabdian Masyarakat","ror":null}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4293539137.pdf","grobid_xml":"https://content.openalex.org/works/W4293539137.grobid-xml"},"referenced_works_count":38,"referenced_works":["https://openalex.org/W320973852","https://openalex.org/W1526589366","https://openalex.org/W1969807098","https://openalex.org/W1986187321","https://openalex.org/W1995875735","https://openalex.org/W2002415637","https://openalex.org/W2046188163","https://openalex.org/W2048613388","https://openalex.org/W2050534189","https://openalex.org/W2054776631","https://openalex.org/W2078555310","https://openalex.org/W2084538325","https://openalex.org/W2108303163","https://openalex.org/W2132872656","https://openalex.org/W2141425356","https://openalex.org/W2146880834","https://openalex.org/W2169401476","https://openalex.org/W2185956555","https://openalex.org/W2406145995","https://openalex.org/W2462167533","https://openalex.org/W2730947056","https://openalex.org/W2796524254","https://openalex.org/W2800208276","https://openalex.org/W2894138884","https://openalex.org/W2909213370","https://openalex.org/W2964755164","https://openalex.org/W3003657655","https://openalex.org/W3026708354","https://openalex.org/W3122094160","https://openalex.org/W3123584534","https://openalex.org/W3124170598","https://openalex.org/W3125648715","https://openalex.org/W3128200755","https://openalex.org/W3145933576","https://openalex.org/W3186886766","https://openalex.org/W3203305526","https://openalex.org/W3204999618","https://openalex.org/W4230336695"],"related_works":["https://openalex.org/W2185956555","https://openalex.org/W4391446181","https://openalex.org/W7204023346","https://openalex.org/W2462167533","https://openalex.org/W2898531916","https://openalex.org/W4404257468","https://openalex.org/W4226158838","https://openalex.org/W4407575480","https://openalex.org/W4400278688","https://openalex.org/W3158676958"],"abstract_inverted_index":{"The":[0],"purpose":[1],"of":[2,10,16,25,33,53,71,105,122,157,178,189],"this":[3,146],"study":[4,117],"is":[5],"to":[6,91,97,112,174,186],"examine":[7],"the":[8,14,22,31,42,46,50,57,64,103,119,154,176,187],"influence":[9],"earnings":[11,80,99,143],"management":[12,43,81,100,144],"on":[13,49,56],"readability":[15,32,177],"annual":[17,36,51,86,106,125,179],"reports":[18,52,87,107,126],"while":[19],"also":[20],"examining":[21],"moderating":[23,155],"role":[24],"a":[26,34,68,128,150],"female":[27,158,166,190],"director.":[28],"In":[29],"particular,":[30],"company\u2019s":[35],"report":[37],"will":[38,108,148],"be":[39,136,184],"seen":[40],"from":[41,138],"perspective":[44],"using":[45],"FOG":[47],"index":[48],"companies":[54,77,95,132],"listed":[55],"Indonesia":[58,169],"Stock":[59],"Exchange":[60],"during":[61],"2015\u20132018":[62],"(excluding":[63],"financial":[65,139],"sector),":[66],"with":[67],"total":[69],"sample":[70],"996.":[72],"This":[73,116,163],"research":[74],"confirms":[75,118],"that":[76,78,88,124,165],"conduct":[79],"can":[82],"make":[83],"complex":[84],"company":[85],"are":[89,127],"difficult":[90,111],"read":[92],"as":[93,142],"these":[94,114],"tend":[96],"hide":[98],"practices.":[101,115],"Thus,":[102],"users":[104],"find":[109],"it":[110],"identify":[113],"mathematical":[120],"theory":[121],"communication":[123,129],"tool":[130],"for":[131],"and,":[133],"therefore,":[134],"must":[135],"free":[137],"manipulation":[140],"such":[141],"because":[145],"action":[147],"give":[149],"bad":[151],"signal.":[152],"Moreover,":[153],"effect":[156],"directors":[159,167],"was":[160,193],"not":[161,171],"proven.":[162],"implies":[164],"in":[168],"had":[170],"been":[172],"able":[173],"moderate":[175],"reports;":[180],"one":[181],"possibility":[182],"might":[183],"due":[185],"composition":[188],"directors,":[191],"which":[192],"relatively":[194],"small.":[195]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":5}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2022-08-30T00:00:00"}
