M.A. Thesis:

Borad gender diversity , earnings quality and stock price informativeness

The main purpose of this study is to investigate the relationship between earnings quality and stock price awareness and also the moderating role of gender diversity of the board of directors on this relationship in companies listed on the Tehran Stock Exchange. In order to investigate this issue, the research hypothesis was tested based on a statistical sample consisting of 019 companies during the years 5102 to 5151 and using multivariate regression models. For this purpose, the quality index of accruals based on the model of Francis et al. (5112) has been used as a representative of earnings quality and the index of concurrence of changes in company stock returns with changes in market returns has been used as a representative of stock price awareness. The results of this study show that the relationship between earnings quality and stock price awareness is statistically positive and significant. The gender diversity of the board also moderates the relationship between earnings quality and stock price awareness. To justify these findings, it can be said that when the quality of earnings increases, the level of stock price awareness increases. Key words: Board Gender Diversity, Earnings Quality, Accruals, Stock Price Informativeness

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