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Artificial Intelligence’s Moderating Role in Board Gender Diversity, Firms Performance and Earnings Management |
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PP: 791-804 |
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doi:10.18576/amis/190406
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Author(s) |
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Amna Hameed,
Zakeya Sanad,
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Abstract |
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| The involvement of female directors on corporate boards has garnered significant attention in recent years. Nevertheless, the financial implications remain ambiguous, particularly in the developing region. This study investigates the impact of female directors on governance effectiveness, specifically regarding earnings management practices and firm financial performance. The research also emphasizes the significance of artificial intelligence (AI) as assessed by the frequency of AI-related terminology reported by companies. The study sample comprised selected companies listed on the Bahrain Bourse. The results indicated that female directors significantly impact firms’ performance, as assessed by the return on asset ratio. Furthermore, female directors effectively oversee firms’ financial practices, as a negative and significant correlation was identified between female directors and earnings management. The AI variable significantly and positively impacted the relationship between female directors and corporate performance and earnings management practices, suggesting that technology is crucial in aiding female directors’ decision-making on boards. The study’s findings are important for policymakers, shareholders, academics, and practitioners interested in board gender diversity and the application of AI in the financial sector.
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