The Effect Of Cfo Gender On

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The Effect of CFO Gender on

Author : Franny Lin
Publisher :
ISBN 13 :
Total Pages : 39 pages
Book Rating : 4.:/5 (18 download)

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Book Synopsis The Effect of CFO Gender on by : Franny Lin

Download or read book The Effect of CFO Gender on written by Franny Lin and published by . This book was released on 2019 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study investigates the effect of CFO gender on auditor turnover, audit fees, and financial reporting timeliness. Since investors value audit outcomes such as auditor turnover, audit fees, and reporting timeliness as important financial signals, differences in the probability of auditor turnovers, the amount of audit fees, and the speed of financial reporting between male CFO firms and female CFO firms can help investors make better informed financial decisions. Additionally, these audit outcome differences between male and female CFOs can also provide insights to executive hiring-decisions and audit budgeting. The results of this study suggest that firms with female CFOs take longer to report financial statements than their male counterparts. However, I do not find evidence for differences in the probability of auditor turnover between female CFO and male CFO firms. I also do not find significant differences in audit fees between firms with female and male CFOs. Overall, this study highlights how gender differences in risk-tolerance and confidence level can affect tangible audit outcomes.

Gender Differences in Financial Reporting Decision-Making

Author : Bill Francis
Publisher :
ISBN 13 :
Total Pages : 61 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Gender Differences in Financial Reporting Decision-Making by : Bill Francis

Download or read book Gender Differences in Financial Reporting Decision-Making written by Bill Francis and published by . This book was released on 2016 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates the effect of CFO gender on corporate financial reporting decision-making. Focusing on firms that experience changes of CFO from male to female, the paper compares the firms' degree of accounting conservatism between pre- and post-transition periods. We find that female CFOs are more conservative in their financial reporting. In addition, we find that the relation between CFO gender and conservatism varies with the levels of various firm risks such as litigation risk, default risk, systematic risk, and CFO specific risk such as job security risk. We further find that risk-aversion of female CFOs is associated with less equity-based compensation, lower firm risk, higher tangibility level, and lower dividend payout level. Overall, the study provides strong support for the notion that female CFOs are more risk averse than male CFOs, which leads female CFOs to adopt more conservative financial reporting policies. Keywords: Accounting Conservatism; Gender; CFO; Risk-Aversion. JEL Classification: M41; J16.

Are Female CFOs Less Tax Aggressive?

Author :
Publisher :
ISBN 13 : 9789526699899
Total Pages : 52 pages
Book Rating : 4.6/5 (998 download)

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Book Synopsis Are Female CFOs Less Tax Aggressive? by :

Download or read book Are Female CFOs Less Tax Aggressive? written by and published by . This book was released on 2014 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness

Author : Bill Francis
Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness by : Bill Francis

Download or read book Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness written by Bill Francis and published by . This book was released on 2016 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates the effect of CFO gender on corporate tax aggressiveness. Focusing on firms that experience a male-to-female CFO transition, the paper compares those firms' degree of tax aggressiveness during the pre- and post-transition periods. Using the probability of tax sheltering, the predicted unrecognized tax benefits, and the discretionary permanent book-tax differences to measure tax aggressiveness, we find that female CFOs are associated with less tax aggressiveness as compared to their male counterparts. The main findings are supported by additional tests based on propensity score matching, difference-in-difference tests, and tests with a female-to-male CFO transition sample. Overall, our study establishes CFO gender as an important determinant of tax aggressiveness.

The Impact of CFO Gender on Bank Loan Contracting

Author : Bill B. Francis
Publisher :
ISBN 13 : 9789524627740
Total Pages : pages
Book Rating : 4.6/5 (277 download)

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Book Synopsis The Impact of CFO Gender on Bank Loan Contracting by : Bill B. Francis

Download or read book The Impact of CFO Gender on Bank Loan Contracting written by Bill B. Francis and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Gender and Decision-making in the C-suite

Author : Trang Doan
Publisher :
ISBN 13 :
Total Pages : 82 pages
Book Rating : 4.:/5 (18 download)

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Book Synopsis Gender and Decision-making in the C-suite by : Trang Doan

Download or read book Gender and Decision-making in the C-suite written by Trang Doan and published by . This book was released on 2018 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study empirically tests the implications of five theories on the importance of gender in the C-suite. Specifically, I examine the impact of the Chief Financial Officer (CFO) gender on the stock price response at the appointment of the executive and on post-hiring firm performance. The results from both tests are in support of the notion that female executives are less overconfident, but not less risk-averse, than their male counterparts. Particularly, I find that investors respond relatively less favorably to the appointment of female CFOs compared to that of male CFOs at firms characterized by high uncertainty. Further, the evidence also shows that female CFOs significantly improve performance, represented by cash flow and returns, at firms operating in low volatility settings. The enhanced firm performance can be attributed to reduction in costs and enhanced efficiency of working capital management. Finally, I document that female CFOs are more likely to reduce the excess cash reserves than their male counterparts and mitigate the agency costs of cash holdings, which are also best explained by the overconfidence hypothesis. The findings are robust to a battery of robustness checks.

The Impact of Top Executive Gender on Asset Prices

Author : Yiwei Li
Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis The Impact of Top Executive Gender on Asset Prices by : Yiwei Li

Download or read book The Impact of Top Executive Gender on Asset Prices written by Yiwei Li and published by . This book was released on 2019 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine the implication of executive gender on asset prices. Using a large sample of US public firms during 2006--2015, we find a negative association between female CFOs and future stock price crash risk. However, the impact of female CEOs on crash risk is not statistically significant. The results support the notion that CFOs play a stronger role than CEOs in curbing bad news hoarding activities because CFOs' primary duties are financial reporting and planning. Our findings are robust to several econometric specifications controlling for potential endogeneity and to alternative measures of crash risk. At last, we show that the negative relation between female CFOs and future stock price crash risk is more pronounced among firms with weaker corporate governance, less market competition, lower analyst coverage, and higher financial leverage. Collectively, our evidence highlights the importance of CFO gender for firm financial decision making and stock return tail risk.

Do CFOs Have Styles of Their Own? An Empirical Investigation of the Effect of Individual CFOs on Financial Reporting Practices

Author : Weili Ge
Publisher :
ISBN 13 :
Total Pages : 59 pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis Do CFOs Have Styles of Their Own? An Empirical Investigation of the Effect of Individual CFOs on Financial Reporting Practices by : Weili Ge

Download or read book Do CFOs Have Styles of Their Own? An Empirical Investigation of the Effect of Individual CFOs on Financial Reporting Practices written by Weili Ge and published by . This book was released on 2010 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the effect of Chief Financial Officers' (CFOs') individual philosophy or ldquo;stylerdquo; on corporate accounting choices. We track 359 CFOs across different firms over time and investigate whether CFO-specific factors explain a firm's accounting choices. We find that, across a wide range of accounting choices, individual CFOs are an important determinant of accounting practices. Moreover, the effect of CFO styles appears to be stronger under conditions of high CFO discretion and high CFO job demands. We also trace the CFO style to observable CFO characteristics by examining whether CFOs' gender, age, and educational background affect their styles. We find limited evidence of the impact of these CFO characteristics on accounting choices, suggesting that these common and observable characteristics capture only a small portion of CFO styles.

International Corporate Governance

Author : Kose John
Publisher : Emerald Group Publishing
ISBN 13 : 0857249150
Total Pages : 210 pages
Book Rating : 4.8/5 (572 download)

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Book Synopsis International Corporate Governance by : Kose John

Download or read book International Corporate Governance written by Kose John and published by Emerald Group Publishing. This book was released on 2011-03-31 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents research on corporate governance from a number of countries across the world, including the United States, Spain, Malaysia, Israel and others. This title examines many important corporate governance mechanisms, such as board characteristics, ownership structure, legal protection of shareholders, and annual general meetings.

Gender Differences in Risk Behaviour

Author : Alison Booth
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (73 download)

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Book Synopsis Gender Differences in Risk Behaviour by : Alison Booth

Download or read book Gender Differences in Risk Behaviour written by Alison Booth and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Handbook of Research on Women in Management and the Global Labor Market

Author : Pereira, Elisabeth T.
Publisher : IGI Global
ISBN 13 : 1522591737
Total Pages : 423 pages
Book Rating : 4.5/5 (225 download)

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Book Synopsis Handbook of Research on Women in Management and the Global Labor Market by : Pereira, Elisabeth T.

Download or read book Handbook of Research on Women in Management and the Global Labor Market written by Pereira, Elisabeth T. and published by IGI Global. This book was released on 2019-06-28 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: Existent literature has identified the existence of some differences between men and women entrepreneurs in terms of propensity to innovation, approach to creativity, decision making, resilience, and co-creation. Without properly examining the current inequalities in social-economic structures, it is difficult to examine the results of corporate female leadership. The Handbook of Research on Women in Management and the Global Labor Market is a pivotal reference source that examines the point of convergence among entrepreneurship organizations, relationship, creativity, and culture from a gender perspective, and researches the relation between current inequalities in social-economic structures and organizations in the labor market, education and individual skills, wages, work performance, promotion, and mobility. While highlighting topics such as gender gap, woman empowerment, and gender inequality, this publication is ideally designed for managers, government officials, policymakers, academicians, practitioners, and students.

America's Competitive Secret

Author : Judy B. Rosener
Publisher : Oxford University Press, USA
ISBN 13 : 9780195119145
Total Pages : 258 pages
Book Rating : 4.1/5 (191 download)

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Book Synopsis America's Competitive Secret by : Judy B. Rosener

Download or read book America's Competitive Secret written by Judy B. Rosener and published by Oxford University Press, USA. This book was released on 1997 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: The USA has a number of educated, experienced, professional women ready and willing to move into the boardrooms and executive suites of corporate America. The author of this text argues that they are America's competitive secret.

Judgment and Decision Making in Accounting

Author : Sarah E. Bonner
Publisher : Prentice Hall
ISBN 13 :
Total Pages : 488 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis Judgment and Decision Making in Accounting by : Sarah E. Bonner

Download or read book Judgment and Decision Making in Accounting written by Sarah E. Bonner and published by Prentice Hall. This book was released on 2008 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique first edition is the only book on the market that delivers a contemporary synthesis of both psychology and accounting literature related to judgment and decision making. Judgment and Decision Making in Accounting is structured around an innovative framework that provides a unique way of thinking about JDM projects and organizing JDM research. Developed based on many years of teaching and research on accounting JDM, this unique framework succinctly describes the key issues in accounting JDM research, enabling readers to more quickly assimilate the vast material related to those issues. The framework also provides a basis to help readers evaluate their own current JDM research ideas, as well as generate further research questions.

Gender on Wall Street

Author : Laura Mattia
Publisher : Springer
ISBN 13 : 3319755501
Total Pages : 193 pages
Book Rating : 4.3/5 (197 download)

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Book Synopsis Gender on Wall Street by : Laura Mattia

Download or read book Gender on Wall Street written by Laura Mattia and published by Springer. This book was released on 2018-06-13 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains advice and direction for women who are either seeking a career or who have already embarked on a career in financial services. The book first aims to help the female reader gain clarity on her motivation in pursuing a career in finance. It then identifies potential gender-specific challenges that could create problems if she is unaware or unconscious to her surrounding work environment. Lastly, it provides insights and exercises to develop a strategy for career accomplishment. Written by a former Senior Financial Executive for several fortune 500 firms including M&M Mars, a Wealth Manager/Owner of a fee-only Registered Investment Advisory firm, and Professor of financial planning at the University of South Florida, the book will help women identify pitfalls, create game plans to transcend the limitations of their workplace cultures, and learn how to collaborate with their peers to create healthier work environments. Told through personal stories, anecdotes from other women and academic research, Gender on Wall Street helps women identify the internal and external obstacles to their success. This book will also provide a means of overcoming these obstacles through conscious engagement, personal reflection and strategy-building exercises at the conclusion of each chapter. The reader will be guided into creating their own personal career plan—the STAR plan—which will help them achieve career success.

Earnings Management

Author : Thomas E. McKee
Publisher : Thomson South-Western
ISBN 13 :
Total Pages : 224 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Earnings Management by : Thomas E. McKee

Download or read book Earnings Management written by Thomas E. McKee and published by Thomson South-Western. This book was released on 2005 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Learn how to legally manage your earnings with EARNINGS MANAGEMENT! This finance text demystifies earnings management and provides you with 28 reasonable and legal techniques. Read this text and you will gain valuable knowledge about earning management concepts and tools and gain insight into the management decisions that can shape financial statements and the underlying quality of the earnings.

Regression Analysis by Example

Author : Samprit Chatterjee
Publisher : John Wiley & Sons
ISBN 13 : 1119122732
Total Pages : 421 pages
Book Rating : 4.1/5 (191 download)

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Book Synopsis Regression Analysis by Example by : Samprit Chatterjee

Download or read book Regression Analysis by Example written by Samprit Chatterjee and published by John Wiley & Sons. This book was released on 2015-02-25 with total page 421 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for the Fourth Edition: "This book is . . . an excellent source of examples for regression analysis. It has been and still is readily readable and understandable." —Journal of the American Statistical Association Regression analysis is a conceptually simple method for investigating relationships among variables. Carrying out a successful application of regression analysis, however, requires a balance of theoretical results, empirical rules, and subjective judgment. Regression Analysis by Example, Fifth Edition has been expanded and thoroughly updated to reflect recent advances in the field. The emphasis continues to be on exploratory data analysis rather than statistical theory. The book offers in-depth treatment of regression diagnostics, transformation, multicollinearity, logistic regression, and robust regression. The book now includes a new chapter on the detection and correction of multicollinearity, while also showcasing the use of the discussed methods on newly added data sets from the fields of engineering, medicine, and business. The Fifth Edition also explores additional topics, including: Surrogate ridge regression Fitting nonlinear models Errors in variables ANOVA for designed experiments Methods of regression analysis are clearly demonstrated, and examples containing the types of irregularities commonly encountered in the real world are provided. Each example isolates one or two techniques and features detailed discussions, the required assumptions, and the evaluated success of each technique. Additionally, methods described throughout the book can be carried out with most of the currently available statistical software packages, such as the software package R. Regression Analysis by Example, Fifth Edition is suitable for anyone with an understanding of elementary statistics.

The Chief Financial Officer and Corporate Performance

Author : Elżbieta Bukalska
Publisher : Taylor & Francis
ISBN 13 : 104002999X
Total Pages : 138 pages
Book Rating : 4.0/5 (4 download)

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Book Synopsis The Chief Financial Officer and Corporate Performance by : Elżbieta Bukalska

Download or read book The Chief Financial Officer and Corporate Performance written by Elżbieta Bukalska and published by Taylor & Francis. This book was released on 2024-02-23 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial management encompasses a set of complex activities that should be performed by a professional financial manager. Some financial decisions are riskier than others, and as such can result in higher or lower profitability. This risk-return trade-off is the key aspect of financial management. Furthermore, a financial director’s propensity to take risks can lead to less or more conservative financial decisions. This study firstly provides theoretical issues on financial management and the results of previous research, while the second part is empirical, showing the methodology and results of the authors’ research. Apart from CFO risk attitude, the book also examines CFO power. The book highlights the importance of the position of financial managers in companies and demonstrates that financial decisions are the reflection of decision-makers’ characteristics. Additionally, the book provides evidence of whether the COVID-19 crisis has increased or decreased the impact of CFO characteristics on financial decision-making and firm performance. The book will attract the attention of researchers and students of corporate finance and accounting and also contains many valuable tips and insights for practitioners.