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The Token Woman
Strydom, Maria - 2012
board) rather than diversity (having enough female directors to empower them) and that a critical mass (number of women) is …
Persistent link: https://www.econbiz.de/10013101463
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Chapter 13 : The Psychology of Women Investors
Cheng, Marguerita - 2017
The role of financial decision maker in a household has evolved over time. Decades ago, women held traditional roles of … caregiver, housekeeper, and wife. Today, more women are pursuing higher education and female professionals and entrepreneurs are … making great strides in business. Women are taking on more responsibility, such as managing family life, careers, and …
Persistent link: https://www.econbiz.de/10012954830
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Gender, Learning, and Overconfidence : Why Females Create More Accurate Earnings Estimates
Bhagwat, Vineet - 2020
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
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Benefits of Having a Female CFO
Klevak, Julia; Livnat, Joshua; Suslava, Kate - 2021
We examine gender differences in the language of CFOs that participate in quarterly earnings calls. Female executives are more concise, less optimistic, are clearer, use fewer idioms or clichés, and provide more numbers in their speech. These differences are particularly strong in the more...
Persistent link: https://www.econbiz.de/10013219256
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Do Women Mind the Non-GAAP? Board Gender Diversity and Non-GAAP Disclosure Quality
Ranasinghe, Dinithi; Unda, Luisa; Wright, Sue - 2022
We examine whether board gender diversity promotes high-quality non-GAAP disclosures. Specifically, we use two recently-developed measures that capture key characteristics of financial reporting quality, namely consistency and comparability in non-GAAP reporting. We find that gender-diverse...
Persistent link: https://www.econbiz.de/10013492434
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The twilight zone : OTC regulatory regimes and market quality
Brüggemann, Ulf; Kaul, Aditya; Leuz, Christian; … - 2013 - Rev.
We analyze a comprehensive sample of more than 10,000 U.S. OTC stocks. We first show that the OTC market is a large, diverse, and dynamic trading environment with a rich set of regulatory and disclosure regimes, comprising venue rules and state laws beyond SEC regulation. We then exploit this...
Persistent link: https://www.econbiz.de/10009782418
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Analytical evaluation of cost elements and their influence on productivity of manufacturing firms
Effiong, Sunday Asuquo; Oti, Peter A. - In: Journal of finance and investment analysis 1 (2012) 3, pp. 171-180
This study aimed at establishing the degree of influence of cost elements on the productivity of manufacturing companies. The study made used of a survey research design method and data were obtained through questionnaire and analyzed with the Ordinary Least Square (OLS) method. The study...
Persistent link: https://www.econbiz.de/10009671887
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Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II) : Political Factors and Future Scenarios for U.S. Accounting Standards
Hail, Luzi - 2011
This is the second article of a two-part series analyzing the economic and policy factors related to the potential adoption of IFRS by the United States. In Part I (see Hail et al. 2010), we develop the conceptual framework for our analysis and discuss economic factors driving the costs and...
Persistent link: https://www.econbiz.de/10013132218
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Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I) : Conceptual Underpinnings and Economic Analysis
Hail, Luzi - 2011
This article is Part I of a two-part series analyzing the economic and policy factors related to the potential adoption of IFRS by the United States. In this part, we develop the conceptual framework for our analysis of potential costs and benefits from IFRS adoption in the United States....
Persistent link: https://www.econbiz.de/10013132954
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Did Eliminating the 20-F Reconciliation Between IFRS and US GAAP Matter?
Jiang, John (Xuefeng) - 2010
The SEC decided in 2007 to allow foreign private issuers who use IFRS as promulgated by the IASB (pure IFRS filers, hereafter) to stop providing reconciliations to US GAAP. Some opposed the measure because the limited academic literature available at the time indicated that the reconciliation is...
Persistent link: https://www.econbiz.de/10013136862