... A different research hypothesis on the relationship between shareholder gender and earnings management practices is suggested by all the studies that have investigated the relationship between the degree of gender diversity in groups and the outcomes of such groups. Although these studies refer to very different aspects and contexts from those considered in this study, Herring (2009) has revealed that some studies show that a higher degree of gender diversity in groups has a positive impact on the outcomes of said groups (e.g., Cox & Beale, 1997;Cox, 1993;Cox, 2001;Florida & Gates, 2001Gurin, Nagda, & Lopez, 2004;Hubbard, 2004;Richard, 2000;Ryan, Hawdon, & Branick, 2002;Smedley, Butler, & Bristow, 2004;Williams & O'Reilly, 1998); he has also stated that other studies, in contrast, have yielded just the opposite: a higher degree of diversity in groups has negative impacts on the outcomes of said groups (Jehn, Northcraft, & Neale, 1999;Pelled, 1996;Pelled, Eisenhardt, & Xin, 1999;Rothman, Lipset, & Nevitte, 2003a, 2003bSkerry, 2002;Tsui, Egan, & O'Reilly, 1992;Whitaker, 1996). Although the results of the above studies relate to very different aspects and contexts compared to those considered in this study and they have come to different conclusions, they suggest that it would be worthwhile to verify whether and how the degree of gender diversity in ownership structure has an impact on earnings management practices undertaken by companies. ...