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

By Bill Francis, Iftekhar Hasan, Jong Chool Park, Qiang Wu. 2015

579 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/293c15b52a909b55b8685e5f2e4ffb3d56eaf0dc

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Citations in the corpus

The impact of top executive gender on asset prices: Evidence from stock price crash risk (2019, unknown): “Consistent with upper echelons theory, recent studies of corporate activities provide evidence that executive gender has an impact on corporate outcomes such as financial reporting (Barua et al., 2010; Francis et al., 2015), bank loan contracts (Francis et al.”
Beyond gender diversity: How specific attributes of female directors affect earnings management (2017, background): “Another argument is that women are less aggressive decision-makers than men (Francis et al., 2015; Ho et al., 2015; Peni & Vähämaa, 2010), and more concerned about their reputation.”
The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, background): “Francis et al. (2015) conduct a detailed analysis of the impact of CFO gender on accounting conservatism.”
Hear Me Write: Does CEO Narcissism Affect Disclosure? (2019, result): “…prior studies have documented that male and female managers and directors have different risk preferences (e.g. Adams and Funk 2012; Berger et al. 2014; Francis et al. 2015), and gender has also been identified as a potential proxy for managerial optimism by previous work (e.g. Davis et al. 2015).”
Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle (2018, unknown): “Whilst past studies (Arun et al. 2015; Barua et al. 2010b; Cumming et al. 2015; Francis et al. 2015; Owhoso 2002; Peni and Vahamaa 2010; Sun et al. 2011) have examined the effect that gender has on less sophisticated forms of earnings management, such as fraud and AEM, little, however, is known abou”
CEO Gender, Ethical Leadership, and Accounting Conservatism (2015, background): “However, different from Francis et al. (2009), our key measure of accounting conservatism is based on the models of Ball and Shivakumar (2005, 2006) and Ball et al. (2008) and is consistent with the extensive array of research that has adopted these models.”
Do women managers keep firms out of trouble? Evidence from corporate litigation and policies (2019, background): “22 For instance, some previous studies have found that female CFOs are associated with less expensive bank loans and better quality of financial reporting (see Francis et al., 2013). B.K. Adhikari et al. Journal of Accounting and Economics 67 (2019) 202–225”