id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
gujaf-314	Akande, Joseph Olorunfemi 	THE IMPACT OF GENDER DIVERSITY ON EARNINGS QUALITY OF LISTED FINANCIAL SERVICES FIRMS IN NIGERIA: ANALYSIS OF TWO-STAGE LEAST SQUARES	2025	27	.pdf	application/pdf	9971	476	38	Earnings quality shows a weak negative correlation with Female Financial Expertise (FFE) (-0.069), indicating that an increase in the proportion of female board members with financial expertise does not significantly enhance earnings quality. For the Female CEO (FCEO) variable, the study finds a significant negative association with earnings quality (coefficient = -0.026, p-value = 0.000) across all models OLS, 2SLS, and FGLS signifying that firms led by female CEOs tend to have higher earnings quality, reflected in lower accruals and reduced earnings management.	cache/gujaf-314.pdf	txt/gujaf-314.txt