CEO Gender, Ethical Leadership, and Accounting Conservatism

408 citations recorded by the source corpus.

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter? (2018, background): “Following Ho et al. (2015), if the firm belongs to industries with SIC codes of 2833–2836, 3570–3577, 3600–3674, 5200–5961, and 7370– 7370, it is classified as facing high litigation risk.”
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): “We detail these aspects in the following subsections.”
Hear Me Write: Does CEO Narcissism Affect Disclosure? (2019, result): “%) are female; this percentage is comparable to those documented in prior studies (Kahn and Vieito 2013; Ho et al. 2015; Ng and Sears 2017).”
Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle (2018, neutral): “However, while there has been a dearth of studies investigating whether executive directors’ gender affects their willingness to engage in earnings management, the extant literature, discussed in detail below, shows, to some extent, a low propensity of female directors to engage in earnings manageme”