Alaa Mansour Zalata

TL;DR: In this paper, the authors investigate how financial expertise affects earnings management taking into account the gender of the financial expert, and find that the proportion of female financial experts on the audit committee is significantly associated with less earnings management while the percentage of male financial experts does not significantly affect earnings management.

TL;DR: This paper investigated the effect of the gender of a chief executive officer (CEO) on earnings management using classification shifting and found that female CEOs are more risk-averse than their male counterparts.

TL;DR: In this paper, the authors examined the impact of multi-layer governance mechanisms on the level of bank risk disclosure using a large dataset from 14 Middle East and North Africa (MENA) countries over a period of 8 years.

TL;DR: In this paper, the authors investigated the role of internal corporate governance in a setting highly regulated through accounting standards, such as the treatment of accruals, and found that strong internal governance tends to act as a substitute for strict accounting standards.

TL;DR: In this paper, the authors investigate the impact that female directors have on managerial opportunism with a specific focus on earnings management and find evidence suggesting that female female directors holding monitoring roles mitigate managerial opportunistic, as measured by discretionary accruals.