Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism
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منابع مشابه
Gender differences in financial reporting decision-making: Evidence from accounting conservatism
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 preand post-transition periods. We find that female CFOs are more conservative in their financial reporting. In addition, we find that the relation between ...
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ژورنال
عنوان ژورنال: Contemporary Accounting Research
سال: 2014
ISSN: 0823-9150
DOI: 10.1111/1911-3846.12098