CEO Gender, Ethical Leadership, and Accounting Conservatism

Ho, Simon S. M.; Li, Annie Yuansha; Tam, Kinsun; Zhang, Frank

doi:10.1007/s10551-013-2044-0

Cited by 319 publications

(295 citation statements)

References 111 publications

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“…This implies that the female participation exhibit higher level of accounting conservatism. This findings support the results in several previous studies (e.g., Barua et al, 2010;Peni & Vä hä maa, 2010;Ho et al, 2015), which indicate that women involvement on boards enhance board monitoring, because the female directors are more ethical and risk averse, tend to report more conservative earnings and they have the ability to recognize bad news in reported earnings in a more timely fashion. This result is consistent with Ginesti et al (2018), who found that the existence a considerable proportion of female directors on the board gives more quality and transparency for financial statements.…”

Section: Multivariate Analysissupporting

confidence: 91%

“…"Using a sample of 13,206 firm years listed in the USA for a period from 1996-2008, Ho et al (2015) examined the relationship between CEO gender, ethical leadership, and Accounting conservatism. They found that there is a positive and strong relationship between CEO gender and accounting conservatism.…”

Section: Gender Diversity and Accounting Conservatismmentioning

confidence: 99%

“…This variable has been used in numerous prior studies as an independent variable (e.g., Ho et al, 2015; Garcí a-Sá nchez et al, 2017).…”

Section: Gender Diversitymentioning

confidence: 99%

“…Numerous previous research have emphasized that conservatism mitigates agency conflicts as it reduces overpayment of reward to managers as well as limits managers' opportunistic behavior (Yunos et al, 2012;Boussaid et al, 2015;Garcí a-Sá nchez et al, 2017) and minimizes information asymmetry among managers and outside shareholders (Ho et al, 2015). Moreover, practices of conservatism prevents managers from choosing negative net present value (NPV) projects since it immediately recognizes expected losses (Bushman et al, 2011;Ho et al, 2015).…”

Section: Introductionmentioning

confidence: 99%

“…Moreover, practices of conservatism prevents managers from choosing negative net present value (NPV) projects since it immediately recognizes expected losses (Bushman et al, 2011;Ho et al, 2015). Ultimately, the relationship between conservatism and the agency aims to enhance the usefulness of financial statements and enhance company value.…”

Section: Introductionmentioning

confidence: 99%

See 4 more Smart Citations

Board Diversity and Accounting Conservatism: Evidence from Jordan

Makhlouf¹,

Alsufy²,

Almubaideen³

2018

IBR

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The main aim of this research is to investigate whether board diversity affect the accounting conservatism. This study depends on a panel data set drawn from 68 industrial firms listed on Amman Stock Exchange (ASE) for the period from 2013 to 2016. Four demographic characteristics of directors have been investigated, namely: gender diversity, education level, average age and nationality diversity. Accounting conservatism was measured by accrual-based conservatism. The results indicate that gender diversity, education level and nationality diversity are significantly positively correlated with accounting conservatism. However, the findings fail to reveal any significant effect for directors' age on accounting conservatism. The findings of this study assert that it is necessary to take board diversity (directors' demographic characteristics) into account when choosing board of directors members because demographic characteristics diversity influences directors' behavior to deal with different issues that are related to accounting principles.

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Section: Multivariate Analysissupporting

confidence: 91%

Section: Gender Diversity and Accounting Conservatismmentioning

confidence: 99%

“…This variable has been used in numerous prior studies as an independent variable (e.g., Ho et al, 2015; Garcí a-Sá nchez et al, 2017).…”

Section: Gender Diversitymentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Board Diversity and Accounting Conservatism: Evidence from Jordan

Makhlouf¹,

Alsufy²,

Almubaideen³

2018

IBR

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Firm's biodiversity initiatives disclosure and board gender diversity: A multi‐country analysis of corporations operating in Europe

Issa

Zaid

2023

Bus Strat Env

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Environmental practices, in particular biodiversity protection, are crucial for a business to maintain its market valuation and social license. Grounded in resource dependency theory and upper echelon theory, we test the link between board gender diversity and firm's biodiversity initiatives disclosure. Also, we investigate potential moderating variables such as eco‐innovation, resource consumption reduction, and firm's corporate social responsibility (CSR) awards that could strengthen the link between board gender diversity and corporate biodiversity initiatives disclosure. To empirically test our study's framework, we rely on a sample of non‐financial firms operating in 13 European countries between 2002 and 2021. Our estimation results show that women's presence on boards is positively associated with better disclosure of biodiversity conservation initiatives of a firm. Also, our study suggests that firm's eco‐innovation, resource usage, and CSR awards are important and moderate the board gender diversity and biodiversity conservation disclosure nexus. Our results hold to a battery of sensitivity analyses.

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How do female CEOs affect corporate environmental policies?

Zhang

Guo

Nurdazym

2022

Corp Soc Responsibility Env

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How do female Chief Executive Officers (CEOs) affect corporate environmental policies? This study develops a theoretical argument by incorporating the role of gender into the context of corporate environmental policies. Specifically, we differentiate corporate environmental policies into sustainable and unsustainable environmental policies. We also hypothesize a positive relationship between female CEOs and corporate sustainable environmental policies because women possess communal qualities and tend to be more stakeholder‐oriented compared with men. Moreover, we also propose a negative relationship between female CEOs and corporate unsustainable environmental policies because of women's risk aversion. We further predict that female CEOs with in‐group members will enhance the behavioral preferences of female leaders. Thus, we propose that the presence of in‐group members strengthens the relationship between female CEOs and corporate environmental policies. Using a longitudinal data set of Chinese listed firms from 2008 to 2018, we found strong empirical support for our predictions. Implications for the literature on gender and corporate environmental policies are also discussed.

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CEO Gender, Ethical Leadership, and Accounting Conservatism

Cited by 319 publications

References 111 publications

Board Diversity and Accounting Conservatism: Evidence from Jordan

Board Diversity and Accounting Conservatism: Evidence from Jordan

Firm's biodiversity initiatives disclosure and board gender diversity: A multi‐country analysis of corporations operating in Europe

How do female CEOs affect corporate environmental policies?

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