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Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism
16 references·16 citing·35 second hopsampled
Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism (2009)Gender Differences in Financial Reporting…Women in the boardroom and their impact on governance and performance☆ (2009)Women in the boardroom and th…Gender Differences in Preferences (2009)Gender Differences in Prefere…The economic implications of corporate financial reporting (2005)The economic implications of …Managerial incentives and risk-taking☆ (2005)Managerial incentives and ris…Managing with Style: The Effect of Managers on Firm Policies (2003)Managing with Style: The Effe…Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)Boys will be Boys: Gender, Ov…Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2001)Boards of Directors as an End…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The Determinants of Firms' Hedging Policies (1985)The Determinants of Firms' He…Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Upper Echelons: The Organizat…Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Upper Echelons: The Organizat…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Working capital management and board diversity towards firm performances in Indonesia's LQ45 (2022)Working capital management an…Earnings forecasts of female CEOs: quality and consequences (2022)Earnings forecasts of female …Twenty years of gender equality research: A scoping review based on a new semantic indicator (2021)Twenty years of gender equali…Does gender affect innovation? Evidence from female chief technology officers (2021)Does gender affect innovation…Do activist hedge funds target female CEOs? The role of CEO gender in hedge fund activism (2021)Do activist hedge funds targe…CEOs’ experience of the Great Chinese Famine and accounting conservatism (2020)CEOs’ experience of the Great…Women on the Board: Do They Manage Earnings? Empirical Evidence from European Listed Firms (2019)Women on the Board: Do They M…Indebtedness in family-managed firms: the moderating role of female directors on the board (2018)Indebtedness in family-manage…The role of the gender diversity of audit committees in modelling the quality of management earnings forecasts of initial public offers in Malaysia (2017)The role of the gender divers…Female business leaders and the incidence of fraud litigation (2017)Female business leaders and t…The Effect of Board Diversity on Earnings Quality: An Empirical Study of Listed Firms in Vietnam (2016)The Effect of Board Diversity…The board of directors and dividend policy: the effect of gender diversity (2015)The board of directors and di…Female CFOs and loan contracting: Financial conservatism or gender discrimination? – An empirical test based on collateral clauses (2015)Female CFOs and loan contract…Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness (2014)Are Female CFOs Less Tax Aggr…Female directors and UK company acquisitiveness (2013)Female directors and UK compa…Accounting, Governance and the Crisis: Is Risk the Missing Link? (2011)Accounting, Governance and th…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The social psychology of organizing (1969)The Social Psychology of Organizations. (1979)Market Orientation: The Construct, Research Propositions, and Managerial Implications (1990)Market Orientation: Antecedents and Consequences (1993)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)American Economic Review (2019)The descent of man and selection in relation to sex (1907)Risk, Uncertainty and Profit (1921)A Theory of Fairness, Competition, and Cooperation (1999)Do Women Shy Away From Competition? Do Men Compete Too Much? 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(2011)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Judgment under Uncertainty: Heuristics and Biases (1975)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)All That Glitters: The Effect of Attention and News on the Buying Behavior of Individual and Institutional Investors (2007)Risk, Return, and Equilibrium: Empirical Tests (1973)How do family ownership, control and management affect firm value? (2005)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)How does financial reporting quality relate to investment efficiency? (2009)Sensemaking and sensegiving in strategic change initiation (1991)Defining the Family Business by Behavior (1999)A Multi‐Dimensional Framework of Organizational Innovation: A Systematic Review of the Literature (2009)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1984Upper Echelons: The Organization as a Reflection of Its Top Managers10,217 cited
  • 1984Upper Echelons: The Organization as a Reflection of Its Top Managers9,088 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 2009Gender Differences in Preferences5,780 cited
  • 2009Women in the boardroom and their impact on governance and performance☆5,744 cited
  • 2001Boys will be Boys: Gender, Overconfidence, and Common Stock Investment5,215 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2003Managing with Style: The Effect of Managers on Firm Policies3,921 cited
  • 1985The Determinants of Firms' Hedging Policies3,270 cited
  • 2005Managerial incentives and risk-taking☆2,924 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited

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2001
Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature
2,499 cited

Cited by

  • 2015The board of directors and dividend policy: the effect of gender diversity108 cited
  • 2021Twenty years of gender equality research: A scoping review based on a new semantic indicator107 cited
  • 2020CEOs’ experience of the Great Chinese Famine and accounting conservatism95 cited
  • 2021Does gender affect innovation? Evidence from female chief technology officers91 cited
  • 2022Earnings forecasts of female CEOs: quality and consequences87 cited
  • 2013Female directors and UK company acquisitiveness86 cited
  • 2016The Effect of Board Diversity on Earnings Quality: An Empirical Study of Listed Firms in Vietnam79 cited
  • 2014Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness77 cited
  • 2011Accounting, Governance and the Crisis: Is Risk the Missing Link?76 cited
  • 2021Do activist hedge funds target female CEOs? The role of CEO gender in hedge fund activism66 cited
  • 2017The role of the gender diversity of audit committees in modelling the quality of management earnings forecasts of initial public offers in Malaysia48 cited
  • 2018Indebtedness in family-managed firms: the moderating role of female directors on the board40 cited
  • 2017Female business leaders and the incidence of fraud litigation33 cited
  • 2022Working capital management and board diversity towards firm performances in Indonesia's LQ4530 cited
  • 2019Women on the Board: Do They Manage Earnings? Empirical Evidence from European Listed Firms22 cited
  • 2015Female CFOs and loan contracting: Financial conservatism or gender discrimination? – An empirical test based on collateral clauses22 cited