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<p>This study aims to examine the moderating effect of women on boards on the relationship between CO<sub>2</sub> emissions and real earnings management. A panel data includes 105 manufacturing firms in Taiwan from 2015 to 2023. The findings indicate that firms with a higher level of CO<sub>2</sub> emissions are more likely to engage in real earnings management. However, as the proportion of female directors on the board rises, the propensity of high-emitting firms to manipulate earnings decreases. Our study advances understanding of the relationship between environmental protection strategies and financial reporting quality and highlights the vital role of women directors for transparent disclosure and ethical business practices.</p>

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CO2 emissions and real earnings management: the moderating effect of women on boards

  • 期刊论文

  • 发表日期：

    2026年4月3日

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  • Linh-TX Nguyen,
  • Hai Ngoc Hoang,
  • Hoang Viet Truong,
  • Hien Thu Vo

摘要

This study aims to examine the moderating effect of women on boards on the relationship between CO2 emissions and real earnings management. A panel data includes 105 manufacturing firms in Taiwan from 2015 to 2023. The findings indicate that firms with a higher level of CO2 emissions are more likely to engage in real earnings management. However, as the proportion of female directors on the board rises, the propensity of high-emitting firms to manipulate earnings decreases. Our study advances understanding of the relationship between environmental protection strategies and financial reporting quality and highlights the vital role of women directors for transparent disclosure and ethical business practices.