A Study of the Relationship between Women's Presence in Corporations' Managerial Pyramid, Financial Reporting Quality, and Accountancy Wage

Subject Areas : Ethics and accounting

Somayeh Rahimi ¹ (Masters, Department of Accounting, Faculty of Management, Accounting and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran)
Godratollah Talebnia ² (Associate Professor, Department of Accounting, Faculty of Management, Accounting and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran)

Received: 2022-06-30 Accepted : 2022-08-03 Published : 2022-09-23

Keywords: Corporations, Financial Reporting, managerial pyramid, Tehran Stock Exchange, Accountancy Wage,  Women,

Abstract :

Purpose: Accountancy wage is one of the components in the analysis of accountancy quality under the influence of different factors such as features of the employee and auditor as well as the procedure of accountancy. Thus, searching for the causes that are effective on accountancy wage is very important. This study deals with the relationship between women's presence in corporations' managerial pyramid, financial reporting quality, and accountancy wage.Methods: The research statistical population consisted of corporations accepted in Tehran Stock Exchange in 2020. Based on the conditions for sample extraction, 115 stock exchange corporations from different industries were analyzed during a 7-year period. The research purpose was practical and in terms of method, it was considered descriptive and retrospective. For data collection, the financial statements of corporations and the information existing in the database of the Stock Exchange, Codal website, and Rah Avard-e Novin software were applied. Excel software was used for saving, classification, and calculation of the variables and for statistical analysis of the data, E-Views software was applied.Results: The results showed that there is a significantly positive relationship between women's presence in corporations' managerial pyramid and profit management through real activities as a criterion for decreasing financial reporting quality. Furthermore, there is a significantly positive relationship between profit management through real activities as a criterion decreasing the quality of financial reporting quality and accountancy wage. However, women's presence in corporations' managerial pyramid has no significant impact on the relationship between profit management through real activities as a criterion decreasing financial reporting quality and accountancy wage. 

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DOI: 10.22034/iaas.2021.131416

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