Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism

B. Francis, Bill; Hasan, Iftekhar; Chool Park, Jong; Wu, Qiang

doi:10.1111/1911-3846.12098

Public

Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism

Published in Contemporary Accounting Research • Aug 23, 2014

Authors:

Bill B. Francis

Iftekhar Hasan

Jong Chool Park

Abstract

Abstract 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 pre‐ and post‐transition periods. We find that fem...

Subject

Dividend

Conservatism

Accounting

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