Behavioral economics of accounting: A review of archival research on individual decision makers
This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in shaping observed accounting …
research on the role of individual decision makers in shaping observed accounting …
Twenty years of gender equality research: A scoping review based on a new semantic indicator
Gender equality is a major problem that places women at a disadvantage thereby stymieing
economic growth and societal advancement. In the last two decades, extensive research …
economic growth and societal advancement. In the last two decades, extensive research …
[HTML][HTML] Research and development spending in the pharmaceutical industry: Does board gender diversity matter?
Z Sanad, AMAM Al-Sartawi - … of Open Innovation: Technology, Market, and …, 2023 - Elsevier
The focus of this paper is twofold; the primary objective is investigating the impact of board
gender diversity on firms' research and development (R&D) investment as an innovation …
gender diversity on firms' research and development (R&D) investment as an innovation …
Are women greener? Corporate gender diversity and environmental violations
C Liu - Journal of Corporate Finance, 2018 - Elsevier
This study examines the relationship between board gender diversity and corporate
environmental violations. Drawing on gender socialization and diversity theories, greater …
environmental violations. Drawing on gender socialization and diversity theories, greater …
Beyond gender diversity: How specific attributes of female directors affect earnings management
We apply the system GMM regression estimation approach to a matched sample of French
firms listed on Euronext Paris during the period 2001–2010 in order to investigate the …
firms listed on Euronext Paris during the period 2001–2010 in order to investigate the …
Critical mass and voice: Board gender diversity and financial reporting quality
Based on the notion that a diverse board takes a more balanced perspective and pays
greater attention to financial reporting oversight, this paper examines the association …
greater attention to financial reporting oversight, this paper examines the association …
The effects and the mechanisms of board gender diversity: Evidence from financial manipulation
AS Wahid - Journal of business ethics, 2019 - Springer
This study examines the impact of board gender diversity on financial misconduct. The
findings suggest firms with gender-diverse boards commit fewer financial reporting mistakes …
findings suggest firms with gender-diverse boards commit fewer financial reporting mistakes …
Gender diversity and financial statement fraud
Y Wang, M Yu, S Gao - Journal of Accounting and Public Policy, 2022 - Elsevier
This study investigates the role of gender diversity in fraud commission and detection with a
view to identifying whether companies with more female corporate leaders are less likely to …
view to identifying whether companies with more female corporate leaders are less likely to …
CEO gender, ethical leadership, and accounting conservatism
Since male CEOs dominate corporate leadership, the literature on top management
decision making suffers from an implicit masculine bias. Although research indicates that …
decision making suffers from an implicit masculine bias. Although research indicates that …
Female CEOs and core earnings quality: New evidence on the ethics versus risk-aversion puzzle
The question of whether females tend to act more ethically or risk-averse compared to males
is an interesting ethical puzzle. Using a large sample of US firms over the 1992–2014 …
is an interesting ethical puzzle. Using a large sample of US firms over the 1992–2014 …