This paper investigates the effect of CFO gender on corporate financial reporting decision-making. Focusing on firms … that experience changes of CFO from male to female, the paper compares the firms' degree of accounting conservatism between …, we find that the relation between CFO gender and conservatism varies with the levels of various firm risks such as …

answer this question, we use videos of professional women’s and men’s soccer. In some videos the gender of the athletes was … clear to see. In other videos, though, the gender of the athletes was blurred. We find that participants only rate men …’s soccer videos higher when the gender of the players is visible. These findings reveal a bias in the evaluation of men’s and …

This study examines gender differences in overconfidence and decision-making in a high-stakes environment. Using data … and can be partly explained by experience. There are no substantial gender differences on the intensive margin of …

's awareness of gender equality can reduce inequality between boys and girls at the household level. We estimate these effects … that in households where women participate in children's education decisions and where women are aware of gender equality … of women's empowerment and to understanding of the mechanisms to achieve gender equality in education. …

This study examines gender differences in overconfidence and decision-making in a high-stakes environment. Using data … and can be partly explained by experience. There are no substantial gender differences on the intensive margin of …

, also and development of an accounting system, able to provide the necessary information and reliable in decision-making, is … the importance of high quality accounting information and its impact on decision-making by its users will be presented. We … information communicated by accounting is very important for its users, because it will affect on making an economic decision …

affect firms' decision to use hedge accounting. Firms decrease their reported earnings volatility via derivatives that …Financial accounting standards require derivatives to be recognized at fair value with changes in value recognized … immediately in earnings. However, if specified criteria are met, firms may use an alternative accounting treatment, hedge …

decision-making (JDM) research in accounting in particular, over the last six decades. In order to understand JDM research in …This paper provides a sketch of the most important milestones of behavioral accounting in general and judgment and … accounting it is important to know how “behavioral” aspects were introduced into the accounting community. Thus, this integrative …

This chapter reviews the judgment and decision making research (JDM) that involves the production, certification and … use of accounting information. We first outline the domain of accounting information and the roles of professional … accountants and other users of accounting information. We then provide a brief historical perspective on accounting JDM research …

Continuing failures in the accounting profession have demonstrated a paucity of ethics at all levels. This has renewed … discussions among accounting educators regarding their role in preparing accounting students to face ethical dilemmas in the … accounting profession. This study first measured accounting students' stated behavior by recording their responses to different …