This paper investigates the effect of CFO gender on corporate tax aggressiveness. Focusing on firms that experience a male-to-female CFO transition, the paper compares those firms’ degree of tax aggressiveness during the pre- and post-transition periods. Using the probability of tax...

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 pre- and post-transition periods. We find that female...

Securing the well-being, protection of human rights and equality on the ground of age, gender, race, nationality etc along with sustainable economic development becomes the most important goal for any country. Gender differences in labor market are a problem of many countries. Being a larger...

Securing the well-being, protection of human rights and equality on the ground of age, gender, race, nationality etc along with sustainable economic development becomes the most important goal for any country. Gender differences in labor market are a problem of many countries. Being a larger...

We analyze the work-school tradeoff among Bolivia’s children. We compare a definition of work that includes only market activities and one that also considers domestic chores. Our empirical specification considers the joint determination of these decisions. We find that a tradeoff exists and...

This paper explores the role of social networks in determining labor market participation and salaried employment of Bolivian women and men. We define social networks as the share of neighbors that have jobs, and find that networks encourage women’s labor force participation and that they are...

We analyze the work-school tradeoff among Bolivia’s children, comparing a definition of work that includes only market activities and one that also includes domestic chores. Our empirical specification considers the joint determination of these decisions. We find that a tradeoff exists and...