Article2017

Earnings Quality in Private SMEs: Do CEO Demographics Matter?

69 citations0/0 files storedJournal of Small Business Management

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

This study investigates the impact of CEO demographics on earnings quality for private SMEs. Using a 2012 sample of 30,476 French firms, we first find strong empirical support for a gender effect: female-run firms engage in less earnings management than do male-run firms. This result is consistent with female CEOs being more risk averse than their male counterparts are when making financial decisions. Second, CEO age is negatively correlated with the magnitude of discretionary accruals, and the relationship between gender and earnings quality is stronger for older CEOs. Overall, our findings suggest that CEO demographics affect the quality of accounting information.

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References

1984Research in Organizational Behavior 1984Upper Echelons: The Organization as a Reflection of Its Top Managers 1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.1985Positive Accounting Theory 2009Gender Differences in Preferences 2003Earnings management and investor protection: an international comparison

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