Journal
EMERGING MARKETS REVIEW
Volume 38, Issue -, Pages 18-34Publisher
ELSEVIER
DOI: 10.1016/j.ememar.2018.11.012
Keywords
Gender differences; Managerial earnings forecast; Selectivity hypothesis; Firm performance; Conservative behavior
Categories
Funding
- Thailand Research Fund (TRF) [RSA5580020]
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This study examines whether firms with female executives forecast company earnings more conservatively. Consistent with the selectivity hypothesis, the results reveal firms with female CEOs tend to make conservative earnings forecasts in a perceived positive situation and firms with a higher percentage of female directors on the board are more likely to forecast earnings conservatively in a perceived negative situation. The conservativeness of female executives is not caused by lower management ability. This conservative behavior is not caused by personal factors such as military status, level of education, or area of study.
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