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This study examines the effects of gender on executive financial decision-making as it relates to management earnings … earnings forecasts? Using the executive gender data from listed companies between years 2001-2010, we examine the earnings … forecasts made by female and male executives. Our results are consistent with gender structure approach theory indicating …
Persistent link: https://www.econbiz.de/10013106753
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 …
Persistent link: https://www.econbiz.de/10013003193
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 …
Persistent link: https://www.econbiz.de/10012820024
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 …
Persistent link: https://www.econbiz.de/10012295922
competition, prosocial behavior) show how gender composition influences group decision-making and subsequent performance through … legal mandates. Understanding the effects of gender diversity in terms of economic performance is important to assess the … impact of these changes. Data on team dynamics and gender differences in preferences (risk-taking behavior, taste for …
Persistent link: https://www.econbiz.de/10011415180
'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. …
Persistent link: https://www.econbiz.de/10012149916
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 …
Persistent link: https://www.econbiz.de/10012435516
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 …
Persistent link: https://www.econbiz.de/10013138638
The purpose of this article is to reflect on the corpus of gender research in accounting journals, with the overall aim … gender as a dummy variable is very common, and proved to be least fruitful in explicating the roles of gender in accounting … and approaches for research gender in accounting without, however, expanding on recent changes in gender research. This …
Persistent link: https://www.econbiz.de/10012857638
gender-diverse boards commit fewer financial reporting mistakes and engage in less fraud. The findings hold after accounting …This study examines the impact of board gender diversity on financial misconduct. The findings suggest firms with … diminish at higher levels of gender diversity, indicating that impact of gender diversity on decreasing the likelihood of …
Persistent link: https://www.econbiz.de/10011646427