作者
Xiping Li, John W Goodell, Jing Liao, Shouyu Yao, Xutang Liu
发表日期
2022/8/1
期刊
Finance Research Letters
卷号
48
页码范围
102946
出版商
Elsevier
简介
We evidence the reinforcement of traditional gender roles is a negative determinant of the presence of female CFOs. Firms that nevertheless have executive gender diversity, with male CEO-female CFO combinations, exhibit higher accounting conservatism, with this conservatism more pronounced in more traditional external environments. Female CFOs, supply accounting conservatism in greater amounts when 1) CEOs are male, and 2) the firm operates in a more traditional external environment. In especially traditional environments, female CFOs supply a counterbalance to excessive male risk taking. We contribute to understanding the impacts of executive gender diversity and the external conditions that mediate these outcomes.
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