Board Female Representation and Corporate Earnings Quality in Nigeria

The purpose of this study was to carry out an investigation on the relationship between gender diversity and earnings quality quoted insurance companies in Nigeria. population all twenty six firms listed Nigerian Stock Exchange (NSE) as at 31st December 2017. Five were screened due incomplete data within period, resulting a sample 21 selected purposively. exclusively utilized secondary which obtained through published annual reports sampled firms. with positivism philosophy employed panel methodology covering period 2008-2017, quantitative approach adopted since quantifiable observations collected analyzed statistically view obtaining empirical evidence basis inferences drawn. analytical technique parametric statistics. findings showed significant board accrual It also found that has earning persistence concluded significantly affects firm reported quality. Based these conclusion, it recommended more deliberate policies should be instituted by regulators ensure when appointing members have shown greater female representation helps report accurately. Also, inclusion counterparts ensures proper will produce better performance reporting.