THE IMPACT OF GENDER AND AGE ON EARNINGS MANAGEMENT PRACTICES OF PUBLIC ENTERPRISES -- A CASE STUDY OF BELGRADE.

The goal of this study is to investigate whether the gender and age of the director, the supervisory board chairman and other supervisory board members influence earnings management practices in public enterprises established by the Serbian capital city. We have found that the age of the directors and the age and gender of the board members appointed by the local authority are statistically insignificantly associated with earnings management practices. But the study reveals a huge gender inequality concerning the directors and supervisory board members appointed by the local authority and opens up a debate on whether supervisory board members are sufficiently qualified for the task assigned to them by Law. As a result of this research, we suggest several inputs for the ongoing public administration reform. [ABSTRACT FROM AUTHOR]