The Effect Of Ceo Gender Earnings Management

Especially, many researchers in finance have called attention to the relations between gender and firm performance or firm characteristics. Among them, gender and the attitude to risk is a commonly examined research area.

Previous studies find that female managers tend to avoid risk. For instance, Khan and Vieito document that female CEOs are positively associated with firm performance, and negatively associated with risk expressed as the standard deviation of return. Niessen and Ruenzi investigate the difference in investment decisions between male and female fund managers and find that female fund managers prefer less risky investments.

Liu et al. Sun The Effect Of Ceo Gender Earnings Management Liu also report that having female members in the audit committee is likely to increase firm performance and reduce risk, further suggesting that female managers are less likely to take risk.

Proponents of the agency theory believe that the separation of the two roles is crucial for the monitoring of the effectiveness of the board over management, by providing cross checking evidence against the possibility of over-ambitious plans by the CEO. Because, when the same person is holding two important positions, they are likely to pursue strategies which advance their own personal interests over those of the company. These views support the separation of power, with two separate individuals holding the position of chairman and CEO, thereby allowing efficient monitoring by the board Zulkafli et al.

Previous research has examined many aspects of CEO successions, such as, the choice of outside vs. An implicit assumption underlying our paper is that there are significant differences between male and female CEOs. CEO succession events include considerable changes for firms.

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Our sample includes successions with more changes than usual due to the change in CEO gender. Firm management and board of directors should be here that there is such a thing as too much change around a succession event and that it might have an adverse effect on firm performance and firm probability of bankruptcy.

We include a dummy variable indicating if the CEO is the founder of the company. The variable Founder equals 1 if the current CEO is the firm founder.

The variable equals zero if the current CEO is not the founder of the company. We do not control for the effects of a founding CEO that leaves the company, then returns at a later time.

All Science Journal Classification (ASJC) codes

Years with the company indicates the number of years the individual has worked for the firm. Total Compensation is the total remuneration the CEO receives for his or her services to the firm. Total compensation, TC, as reported by Forbes magazine, measures the reward the CEO receives for all activities performed by the firm.

This variable includes salary, bonus, stock compensation and other compensation. Murphy and Murphy and Hall document the importance of differentiating between compensation components.]

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Shan Wang Abstract Real Earnings Management involves the deviation from normal business practices to manipulate financial statements. Previous research has shown how higher gender diversity in senior management has led to higher earnings quality, and how firms with female CFOs have less earnings management than male CFOs. This paper will build off previous research and further examine whether CEO gender affects real earnings management and if so, its effects on real earnings management. The main hypothesis of the paper is that the gender of the CEO will affect the extent of real earnings management of a firm; firms with male CEOs will see a higher earnings management, while firms with female CEOs will have lower earnings management. The paper's methodology primarily entails taking a sample of US public firms to measure real earnings management factors of abnormal cash flows, discretionary expenses, and production costs against CEO gender. This involves performing a regression analysis in order to prove the validity of the hypothesis. Results show that the main hypothesis of this paper is not supported by the sample data. Instead, the results suggest that CEO gender does not affect the likelihood of real earnings management.

The valuable: The Effect Of Ceo Gender Earnings Management

Biology level	850
KANT AND LEADERSHIP	Dorothea Orem s Self Care Deficit Theory
The Effect Of Ceo Gender Earnings Management	financial expertise on the audit committee and earnings management. In addition, the purpose of this study is to examine the relationship between financial experts on the audit committee and earnings management, and whether gender will have a moderating effect on this relationship. This study assesses the effect of the gender of chief executive officers (CEOs) and chief financial officers (CFOs) on corporate earnings management. Samples were collected from manufacturing firms listed in the Indonesia Stock Exchange in the period. Real Earnings Management involves the deviation from normal business practices to manipulate financial statements. Previous research has shown how higher gender diversity in senior management has led to higher earnings quality, and how firms with female CFOs have less earnings management than male CFOs. This paper will build off previous research and further examine whether CEO gender Author: Candice Luciano, Shan Wang.
SKIMMING AND SCANNING ESSAY	This study assesses the effect of the gender of chief executive officers (CEOs) and chief financial officers (CFOs) on corporate earnings management. Samples were collected from manufacturing firms listed in the Indonesia Stock Exchange in the period. The presence of female directors significantly weakens the extent to which shareholders are persuaded by earnings management. Originality/value: This study is the first to explore the effect of earnings management on shareholder wealth using the September 11 terrorist attack. Real Earnings Management involves the deviation from normal business practices to manipulate financial statements. Previous research has shown how higher gender diversity in senior management has led to higher earnings quality, and how firms with female CFOs have less earnings management than male CFOs. This paper will build off previous research and further examine whether CEO gender Author: Candice Luciano, Shan Wang.
The Effect Of Ceo Gender Earnings Management	EARNINGS MANAGEMENT, CEO TENURE, AND GENDER DIVERSITY IN THE BOARD OF DIRECTORS – INDONESIAN EVIDENCE Sumayyah, evi gentyowati Master of Accounting Program, UNS Evi Gantyowati, University of Sebelas Maret Abstract This paper describes the result of empirical research examining the effect of CEO tenure and. The Impact of Gender Diversity and Culture on Earnings Management Master Thesis The Impact of Gender Diversity and Culture on Earnings Management Academic Year – Department of Economics Nijmegen School of Management Radboud University Nijmegen Master Thesis Economics – Corporate Finance & Control Date: 15 August The presence of female directors significantly weakens the extent to which shareholders are persuaded by earnings management. Originality/value: This study is the first to explore the effect of earnings management on shareholder wealth using the September 11 terrorist attack.