Does top executive gender diversity affect earnings quality? A large sample analysis of Chinese listed firms

By Kangtao Ye, Ran Zhang, Zabihollah Rezaee. 2010

148 citations recorded by the source corpus.

Abstract Using a large sample of Chinese listed firms, this paper examines whether the gender of top executives affects earnings quality. Unlike the findings documented in developed markets such as the U.S., our results show that earnings quality proxies, including earnings persistence, the accuracy of current earnings in forecasting future cash flows, the association between earnings and stock returns, and the absolute magnitude of discretionary accruals do not display significant differences for firms with female and male top executives. This study is the first to examine the relationship between gender and earnings quality in emerging markets such as China that offers managerial and policy implications.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/0b52f7e652d7e953aeabc5ef2ab215b8fbd31003

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Citations in the corpus

Does Gender Diversity on Corporate Boards Reduce Information Asymmetry in Equity Markets? * (2017, background): “n contrast to the majority of empirical evidence, only a educed number of studies do not find any significant assoiation between the female presence in executive positions r on company committees and earnings quality (Sun et al., 011; Ye et al., 2010).”
Do Women On Boards And In Top Management Reduce Earnings Management? Evidence In France (2015, background): “The relationship between gender diversity and earnings quality is a recent issue (Ye et al. 2010, Krishnan and Parsons, 2008, Barua et al. 2010, Peni and Vahamaa, 2010, and Gul et al. 2011).”
Does gender diverse board mean less earnings management (2015, unknown): “Several potential explanations included the limited ability of female directors to influence male members of the board (Sun et al. , 2011), and the homogeneity in ethical values between male and female directors (Ye et al. , 2010).”
Do women in top management affect firm performance? Evidence from Indonesia (2013, background): “In the accounting literature, previous studies have addressed the association between gender diversity and accounting earnings quality (Krishnan and Parsons, 2008; Ye et al., 2010), social responsibility (Coffey and Wang, 1998; Siciliano, 1996), and intellectual capital performance (van der Zahn, 20”
CEO gender, executive compensation and firm performance in Chinese‐listed enterprises (2013, result): “It also complements existing studies examining the role of senior executive officer gender on earnings quality (Ye et al., 2010) and CFO gender on the use of discretionary accruals (Wei and Xie, 2010).”