2023
DOI: 10.1080/00036846.2023.2177603
|View full text |Cite
|
Sign up to set email alerts
|

Mixed-gender analyst team and accuracy of earnings forecast: evidence from China

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
2
1

Citation Types

0
0
0

Year Published

2024
2024
2024
2024

Publication Types

Select...
5

Relationship

0
5

Authors

Journals

citations
Cited by 5 publications
(3 citation statements)
references
References 24 publications
0
0
0
Order By: Relevance
“…The second category encompasses corporate board characteristics, including: ⑦ board size (Board_size), measured by the natural logarithm of one plus the number of directors; ⑧ CEO duality (CEO_duality), defined as one if the CEO concurrently serves as the chairman of the board, and zero otherwise; and ⑨ the executive gender diversity index (FBLAU), computed following the methodology outlined by Yao et al (2023). The descriptive statistics of these variables are presented in Table 1, and the data for the control variables are sourced from the CSMAR database.…”
Section: Variables and Descriptive Statisticsmentioning
confidence: 99%
“…The second category encompasses corporate board characteristics, including: ⑦ board size (Board_size), measured by the natural logarithm of one plus the number of directors; ⑧ CEO duality (CEO_duality), defined as one if the CEO concurrently serves as the chairman of the board, and zero otherwise; and ⑨ the executive gender diversity index (FBLAU), computed following the methodology outlined by Yao et al (2023). The descriptive statistics of these variables are presented in Table 1, and the data for the control variables are sourced from the CSMAR database.…”
Section: Variables and Descriptive Statisticsmentioning
confidence: 99%
“…In line with Yao et al (2023) claiming that women contribute to generating more accurate forecasts and less optimism bias, Hellman et al ( 2021) argue that female teams set lower fundraising goals.…”
Section: Introductionmentioning
confidence: 98%
“…Apart from combating inequalities, the newly adopted EU gender directive was strongly supported by economic arguments that stem from the notion of the advantage of gender-balanced boards (Pavlović et al, 2022). Cueva and Rustichini (2015) find that mixed-gender groups have higher average cognitive skills, while Yao et al (2023) state that mixed-gender teams generate more accurate forecasts and have less optimism bias. However, the mixed leadership effect in the corporate world is still inconclusive.…”
Section: Introductionmentioning
confidence: 99%