CFO Gender and Accruals Quality

• DOI: 10.2308/acch.2010.24.1.25
• Publication Date: 2010-03-15T14:07:31Z
• Authors: Abhijit Barua; Lewis F. Davidson; Dasaratha V. Rama; Sheela Thiruvadi
• Keywords: Sample (material); Officer

SYNOPSIS: The authors examine the association between chief financial officer (hereafter, CFO) gender and quality of accruals. Based on findings in prior research differences a variety decision settings—risk-taking attitudes, judgments, regulatory compliances—they hypothesize that firms with female CFOs will have higher empirical findings, based sample 1,559 (1,222) 2005 (2004), support this hypothesis. study shows companies lower performance-matched absolute discretionary accruals accrual estimation errors, after controlling for other factors has shown to be associated