NEXUS OF BOARD DIVERSITY AND EARNINGS QUALITY
Maryam Mohammed Umar Mohammed Umar
Paper Contents
Abstract
Within the field of accounting study, the phrase earnings quality is frequently employed. There is currently no agreement on what this phrase implies or how to assess it because it has taken on a variety of various forms. This study therefore examine the impact of board diversity on earnings quality. The data for this study were collected from secondary data which include text books, journal, and website. The literature review covered the scope of 1971 to 2023 period. The study therefore conclude that persistence indicates the sustainability or recurrence of earnings. The study also recommend that companies should strive for persistence earning as it indicates the sustainability or recurrence of earnings.
Copyright
Copyright © 2023 Maryam Mohammed Umar. This is an open access article distributed under the Creative Commons Attribution License.