Gender difference in CFO communication: Evidence from earnings calls

被引：2

作者：

Klevak, Julia ^{[1
]}

Livnat, Joshua ^{[2
]}

Suslava, Kate ^{[3
]}

机构：

[1] Wellington Management, 799 Broadway, New York, NY 10003 USA

[2] NYU, Stern Sch Business Adm, 44 West 4th St, New York, NY 10012 USA

[3] Bucknell Univ, Freeman Coll Management, Holmes Hall, Lewisburg, PA 17837 USA

来源：

JOURNAL OF ACCOUNTING AND PUBLIC POLICY | 2024年 / 44卷

关键词：

Gender; Conference calls; Textual analysis; CFO; Abnormal returns; ANALYSTS; EXECUTIVES; IMPACT; WOMEN;

D O I：

10.1016/j.jaccpubpol.2024.107193

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We examine gender differences in the language of CFOs who participate in quarterly earnings calls. Female executives are more concise and less optimistic, are clearer, use fewer idioms or cliche<acute accent>s, and provide more numbers in their speech compared to their male counterparts. These differences are associated with more positive immediate market reactions and correlate with CFOs' overconfidence, conservatism, and ethical standards.

引用

页数：22

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