Women on the Board: Do They Manage Earnings? Empirical Evidence from European Listed Firms
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| Formato: | Artículo científico |
| Lenguaje: | en |
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Fundação Escola de Comércio Álvares Penteado
2019
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| _version_ | 1876477135677292544 |
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| author | Tiago Gonçalves |
| author_facet | Tiago Gonçalves |
| contents | Women on the Board: Do They Manage Earnings? Empirical Evidence from European Listed Firms Tiago Gonçalves Cristina Gaio Tatiana Santos Administración y Contabilidad Gender Listed Firms Earnings Management Corporate Governance Purpose: To analyse the impact of women on boards of directors and the gender of CEOs and CFOs on the earnings management and, thus, on the quality of the financial information of European listed firms. Design/methodology/approach: Archival research based on data collected from Bloomberg, complemented by information hand collected from financial reports, for a sample of European listed firms, covering 2007-2013.Findings: The main results show that only CFO gender has an impact on both the intensity and direction of earnings management. Firms with a woman CFO presented less earnings management than those with a male CFO. We also find evidence that women manage earnings downwards, such that discretionary accruals are used to decrease reported earnings. Originality/value: We contribute to the still scarce literature on the impact of gender on earnings management and financial reporting quality, namely by providing international evidence, since the extant literature focuses on the USA. 2019 artículo científico 1806-4892 https://www.redalyc.org/articulo.oa?id=94768350010 https://www.redalyc.org/journal/947/94768350010/ https://www.redalyc.org/journal/947/94768350010/html/ https://www.redalyc.org/journal/947/94768350010/94768350010.epub https://www.redalyc.org/journal/947/94768350010/movil 10.7819/rbgn.v21i3.4010 en http://www.redalyc.org/revista.oa?id=947 Revista Brasileira de Gestão de Negócios - RBGN application/pdf Fundação Escola de Comércio Álvares Penteado Revista Brasileira de Gestão de Negócios - RBGN (Brasil) Num.3 Vol.21 |
| format | Artículo científico |
| id | redalyc_94768350010 |
| institution | Redalyc |
| language | en |
| publishDate | 2019 |
| publisher | Fundação Escola de Comércio Álvares Penteado |
| spellingShingle | Women on the Board: Do They Manage Earnings? Empirical Evidence from European Listed Firms Tiago Gonçalves Administración y Contabilidad Gender Listed Firms Earnings Management Corporate Governance Women on the Board: Do They Manage Earnings? Empirical Evidence from European Listed Firms Tiago Gonçalves Cristina Gaio Tatiana Santos Administración y Contabilidad Gender Listed Firms Earnings Management Corporate Governance Purpose: To analyse the impact of women on boards of directors and the gender of CEOs and CFOs on the earnings management and, thus, on the quality of the financial information of European listed firms. Design/methodology/approach: Archival research based on data collected from Bloomberg, complemented by information hand collected from financial reports, for a sample of European listed firms, covering 2007-2013.Findings: The main results show that only CFO gender has an impact on both the intensity and direction of earnings management. Firms with a woman CFO presented less earnings management than those with a male CFO. We also find evidence that women manage earnings downwards, such that discretionary accruals are used to decrease reported earnings. Originality/value: We contribute to the still scarce literature on the impact of gender on earnings management and financial reporting quality, namely by providing international evidence, since the extant literature focuses on the USA. 2019 artículo científico 1806-4892 https://www.redalyc.org/articulo.oa?id=94768350010 https://www.redalyc.org/journal/947/94768350010/ https://www.redalyc.org/journal/947/94768350010/html/ https://www.redalyc.org/journal/947/94768350010/94768350010.epub https://www.redalyc.org/journal/947/94768350010/movil 10.7819/rbgn.v21i3.4010 en http://www.redalyc.org/revista.oa?id=947 Revista Brasileira de Gestão de Negócios - RBGN application/pdf Fundação Escola de Comércio Álvares Penteado Revista Brasileira de Gestão de Negócios - RBGN (Brasil) Num.3 Vol.21 |
| title | Women on the Board: Do They Manage Earnings? Empirical Evidence from European Listed Firms |
| topic | Administración y Contabilidad Gender Listed Firms Earnings Management Corporate Governance |
| url | https://www.redalyc.org/articulo.oa?id=94768350010 https://www.redalyc.org/journal/947/94768350010/ https://www.redalyc.org/journal/947/94768350010/html/ https://www.redalyc.org/journal/947/94768350010/94768350010.epub https://www.redalyc.org/journal/947/94768350010/movil |