Xu, Xixiong; Li, Yaoqin; Chang, Mengmeng - In: China journal of accounting research : CJAR 9 (2016) 2, pp. 153-173
Based on signaling and gender discrimination theory, we examine whether chief financial officer (CFO) gender matters to bank-firm relationships and the designing of collateral clauses in bank loan contracting, and explore the potential path of influence. Data taken from Chinese listed companies...