Female executives and earnings management

By Emilia Peni, Sami Vähämaa. 2010

388 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/757453ce346c87a1d430f8acb240f5b384943e8c

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Citations in the corpus

Women directors, family ownership and earnings management in Malaysia (2016, background): “, 2011) and the adoption of earnings management strategies that are more conservative (Peni and Vahamaa, 2010).”
Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism (2015, neutral): “In contrast, Barua, Davidson, Rama, and Thiruvadi (2010) and Peni and Vahamaa (2010) find that firms with female CFOs have lower absolute discretionary accruals or higher income-decreasing discretionary accruals.”
Beyond gender diversity: How specific attributes of female directors affect earnings management (2017, methodology): “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.”
Female audit committee members and their influence on audit fees (2018, neutral): “Firms with female CEOs report more conservative earnings (Ho, Li, Tam, and Zhang, 2015) and are more conservative in estimating discretionary accruals (Barua, Davidson, Rama, and Thiruvadi, 2010; Peni and Vähämaa, 2010).”
The Monitoring Role of Female Directors Over Accounting Quality (2017, neutral): “The aforementioned prior work in accounting generally argues that differences in behavior across male and female CEOs, CFOs, or directors exist, concluding that females are better monitors than males (Barua et al., 2010; Clatworthy and Peel, 2013; Krishnan and Parsons, 2008; Peni and Vahamaa, 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).”
The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, background): “Peni and Vähämaa (2010) ﬁ nd that female CFOs engaging in earnings management tend to manage earnings downward and report conservatively, but they do not ﬁ nd such results for female CEOs.”