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 …

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 …

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 …

'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 …

search processes and decision-making quality. Drawing on the accountability literature and causal reasoning theory, we … predict that process accountability stimulates information search effort and enhances decision quality. Additionally, we posit … that causal chain usage enhances focus on relevant cues, and increases search effort and decision quality under outcome …

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 …