CFO Gender and Accruals Quality

被引：274

作者：

Barua, Abhijit ^{[1
]}

Davidson, Lewis F. ^{[1
]}

Rama, Dasaratha V. ^{[1
]}

Thiruvadi, Sheela ^{[2
]}

机构：

[1] Florida Int Univ, Miami, FL 33199 USA

[2] Morgan State Univ, Baltimore, MD 21239 USA

来源：

ACCOUNTING HORIZONS | 2010年 / 24卷 / 01期

关键词：

EARNINGS MANAGEMENT; DISCRETIONARY ACCRUALS; EMPIRICAL-ANALYSIS; ESTIMATION ERRORS; DECISION-MAKING; RISK-AVERSION; INVESTMENT; INDEPENDENCE; ACHIEVEMENT; CONFIDENCE;

D O I：

10.2308/acch.2010.24.1.25

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

SYNOPSIS: The authors examine the association between chief financial officer (hereafter, CFO) gender and the quality of accruals. Based on findings in prior research on gender differences in a variety of decision settings-risk-taking attitudes, financial judgments, and regulatory compliances-they hypothesize that firms with female CFOs will have higher quality of accruals. The empirical findings, based on a sample of 1,559 (1,222) firms in 2005 (2004), support this hypothesis. The study shows that companies with female CFOs have lower performance-matched absolute discretionary accruals and lower absolute accrual estimation errors, after controlling for other factors that prior research has shown to be associated with accruals.

引用

页码：25 / 39

页数：15

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