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Do female directors affect accounting conservatism in European Union?
16 references·1 citing·48 second hopsampled
Do female directors affect accounting conservatism in European Union? (2023)Do female directors affect accounting con…Endogeneity and the dynamics of internal corporate governance (2012)Endogeneity and the dynamics …Does female representation in top management improve firm performance? A panel data investigation (2012)Does female representation in…Women Directors on Corporate Boards: From Tokenism to Critical Mass (2011)Women Directors on Corporate …Strong Evidence for Gender Differences in Risk Taking (2011)Strong Evidence for Gender Di…Female Directors and Earnings Quality* (2011)Female Directors and Earnings…Women in the boardroom and their impact on governance and performance☆ (2009)Women in the boardroom and th…Estimation and empirical properties of a firm-year measure of accounting conservatism (2009)Estimation and empirical prop…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000)The changing time-series prop…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Gender differences in risk behaviour in financial decision-making: An experimental analysis (1997)Gender differences in risk be…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Separation of Ownership and Control (1983)Separation of Ownership and C…Some Effects of Proportions on Group Life: Skewed Sex Ratios and Responses to Token Women (1977)Some Effects of Proportions o…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The impact of board gender diversity on ESG disclosure. A contingency perspective (2024)The impact of board gender di…The Nature of the Firm (1937)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The economic implications of corporate financial reporting (2005)The Adapted mind : evolutionary psychology and the generation of culture (1992)The Psychological Foundations of Culture (1992)Gender Differences in Preferences (2009)Gender Diversity in the Boardroom and Firm Performance: What Exactly Constitutes a “Critical Mass?” (2012)Revisiting gender differences: What we know and what lies ahead (2014)Do gender differences persist? An examination of gender diversity on firm performance, risk, and executive compensation (2015)The Sociology of Georg Simmel (1950)Sex Role Differentiation in Jury Deliberations (1956)Men and Their Work. (1959)Gender and leadership style: A meta-analysis. (1990)Inclusion and Diversity in Work Groups: A Review and Model for Future Research (2010)The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation (2010)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The effect of bonus schemes on accounting decisions (1985)Earnings Management During Import Relief Investigations (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Initial conditions and moment restrictions in dynamic panel data models (1998)Econometric Analysis of Cross Section and Panel Data (2001)Do women directors improve firm performance in China? (2013)Corporate social responsibility and stock price crash risk (2014)On the Foundations of Corporate Social Responsibility (2016)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)Men and Women of the Corporation. (1978)Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance (2010)Does board gender diversity improve the informativeness of stock prices? (2011)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 2009Women in the boardroom and their impact on governance and performance☆5,744 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1977Some Effects of Proportions on Group Life: Skewed Sex Ratios and Responses to Token Women3,144 cited
  • 2012Endogeneity and the dynamics of internal corporate governance3,018 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2011Strong Evidence for Gender Differences in Risk Taking1,638 cited
  • 2011Women Directors on Corporate Boards: From Tokenism to Critical Mass1,504 cited
  • 2012Does female representation in top management improve firm performance? A panel data investigation1,428 cited
  • 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
  • 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited

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1997
Gender differences in risk behaviour in financial decision-making: An experimental analysis
1,340 cited
  • 2011Female Directors and Earnings Quality*1,317 cited
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    • 2024The impact of board gender diversity on ESG disclosure. A contingency perspective39 cited