CFO Gender and Accruals Quality
By Abhijit Barua, Lewis F. Davidson, Dasaratha V. Rama, S. Thiruvadi. 2010
403 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/bb0c00eec74f3f12e9c872b5180d668df850e61b
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Iftekhar Hasan
- Bill Francis
- Qiang Wu
- Meng Yan
- K. Kyaw
- María Alvarado
- Hua-Wei Huang
- Mojisola Olugbode
In Strategy and Management
- K. Kyaw
- María Alvarado
- Mojisola Olugbode
- Martin Plöckinger
- Roman Rohatschek
- Yiwei Li
- Yeqin Zeng
- Iftekhar Hasan
Citations in the corpus
- Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism (2015, neutral): “Our study is also related to but markedly different from Barua et al. (2010) and Peni and Vahamaa (2010). First, in contrast to these studies that focus on earnings management, we examine the impact of CFO gender on accounting conservatism. While to some extent earnings management could be related t”
- The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, methodology): “First, Hambrick and Finkelstein (1987) introduce th concept of managerial discretion to integrate different views about how much influen c individual executives can exert on corporate-level decision outcomes.”
- Does gender diverse board mean less earnings management (2015, positive): “This is explained as a result of the tendency of female directors to abide by ethical values and regulations (Barua et al. , 2010; Ittonen et al. , 2013), female directors being more risk averse than male directors (Watson and McNaughton, 2007; Rau, 2014), and/or heterogeneity in the decision…”
- CEO Age and Financial Reporting Quality (2012, background): “Barua et al. (2010) reports an”
- The impact of top executive gender on asset prices: Evidence from stock price crash risk (2019, positive): “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.”