Showing 1 - 10 of 945
We examine how gender and beauty affect the likelihood of being voted as an All-Star in the financial analyst profession in both the United States and China. We find that female analysts are more likely to be voted as All-Star analysts in the United States, but good-looking female U.S. analysts...
Persistent link: https://www.econbiz.de/10012849939
We examine whether an unsophisticated investor's own gender and the gender of a sell-side analyst report writer jointly affect investor's investment judgements. Prior archival research suggests there is no factual basis for investors, irrespective of their gender, to respond differentially to...
Persistent link: https://www.econbiz.de/10012853762
This paper examines the impact of teamwork on sell-side analysts' performance. Using a hand-collected sample of over 50,000 analyst research reports, we find that analyst teams issue more than 70% of annual earnings forecasts. In contrast, most prior research implicitly assumes that forecasts...
Persistent link: https://www.econbiz.de/10012052460
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...
Persistent link: https://www.econbiz.de/10012148207
Purpose - This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment. Design/methodology/approach This study adopts the experimental method of 2 × 3 between-subjects mixed factorial...
Persistent link: https://www.econbiz.de/10014516449
Regulators in the United Kingdom (UK) recommend that 33 percent of board members of large UK firms be female by 2020. We use this setting to investigate whether greater female representation and any associated financial benefits can be achieved without establishing quotas. Using data between...
Persistent link: https://www.econbiz.de/10014355190
This study investigates the perceived and actual trustworthiness and truthfulness of female managers when using rhetoric to advertise their trustworthiness in public disclosure documents. We find that the stock market reacts more favorably to trust rhetoric if the document has been prepared...
Persistent link: https://www.econbiz.de/10012847920
We analyze the underlying source of gender differences in earnings estimates on a crowd-sourcing platform with low barriers to entry. This platform allows us to examine gender differences within earnings estimates among a sample of non-professional analysts in an effort to better understand the...
Persistent link: https://www.econbiz.de/10012850085
We study whether boardroom gender diversity affects CEO pay. Specifically, we investigate the association between boardroom gender diversity and CEO pay deviation from the optimal level of CEO pay based on firm characteristics and market performance. Using a sample of 2,288 firm‐year...
Persistent link: https://www.econbiz.de/10012853037
Al-Shaer and Harakeh (2020) and Lopatta et al. (2020) study different aspects of the relationship between board gender diversity and corporate outcomes, respectively executive compensation and non-financial performance. In this discussion, we offer a broad overview of the main results of both...
Persistent link: https://www.econbiz.de/10012831720