The impact of CEO gender on earnings management: evidence from China

Tools

Sun, Jingyi (2022) The impact of CEO gender on earnings management: evidence from China. [Dissertation (University of Nottingham only)]

[img] PDF - Registered users only - Requires a PDF viewer such as GSview, Xpdf or Adobe Acrobat Reader
Download (723kB)

Abstract

The impact of CEO gender on earnings management is examined using data from Chinese publicly traded companies from 2015 to 2020. According to the findings of this research, female CEOs have no significant impact on accrual-based earnings management, but are significantly negatively correlated with real activity-based earnings management. In general, disparities in CEO gender have an impact on earnings management as gender-related personal characteristics like risk appetite, morality, and self-confidence can influence female and male executives' decision-making tendencies.

Item Type: Dissertation (University of Nottingham only)
Depositing User: SUN, Jingyi
Date Deposited: 25 Apr 2023 14:26
Last Modified: 25 Apr 2023 14:26
URI: https://eprints.nottingham.ac.uk/id/eprint/67729

Actions (Archive Staff Only)

Edit View Edit View