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We examine the association between female participation in strategic decision-making roles and corporate social … decision-making roles is measured using: (i) the female presence in different positions on the board of directors, such as … strategic decision-making roles is positively associated with CSR performance. In investigating the ‘tokenism’ aspect of female …
Persistent link: https://www.econbiz.de/10013293100
We examine whether an unsophisticated investor's own gender and the gender of a sell-side analyst report writer jointly …, irrespective of their gender, to respond differentially to analyst reports written by different genders. Yet archival research … shows individual investors' gender affects their personal investment decisions both directly and via the investment set …
Persistent link: https://www.econbiz.de/10012853762
argue that common gender and the resultant social connections it creates influence access to private information, where … insiders benefit from greater information sharing with top executives of the same gender. Using a large sample of US firms … a lesser extent. Our evidence suggests that some of these commonalties, when cumulated, enhance the common gender effect …
Persistent link: https://www.econbiz.de/10013251347
have been used to justify tax evasion over the centuries using a seven-point Likert Scale. Results were analyzed by gender …. The paper then examines the data showing the relationship between gender and views of tax evasion that was gathered as …
Persistent link: https://www.econbiz.de/10012996017
This article examines the relation between gender diversity and earnings quality for Australian firms from 2005 to 2013 … recent debate on whether the association between gender diversity and earnings quality is U-shaped, rather than linear. Our …
Persistent link: https://www.econbiz.de/10012949233
have been conducted on ethics from a gender perspective, then proceeds to present the results of a study of 23 Asian and 11 …
Persistent link: https://www.econbiz.de/10014035172
We investigate the role of gender on the aggressiveness of sell-side analysts’ questions during earnings conference … gender of the analyst asking the question and the gender of the CEO fielding the question. First, we find that male analysts …. Gender-based verbal aggressiveness appears to be associated with analysts’ career trajectories: Female analysts who ask …
Persistent link: https://www.econbiz.de/10013296164
While there is little evidence on the relationship between board gender diversity and internal control weaknesses (ICWs … ACs by gender and examine whether female and male financial experts on ACs are associated with ICWs. Using hand … study has practical implications for Iranian regulators about gender-diversity policies …
Persistent link: https://www.econbiz.de/10014088690
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/10012148207
decisions, we examine whether banks take into consideration the gender of CFOs when pricing bank loans. We find that in our … female CFOs in providing more reliable accounting information ex ante and reducing default risk ex post, and grant firms with …
Persistent link: https://www.econbiz.de/10009358946