2022
DOI: 10.1108/jaar-02-2022-0029
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Women on board, strength of auditing and reporting standards and analysts' forecasts accuracy: international evidence

Abstract: PurposeThis paper investigates whether board gender diversity and the strength of auditing and reporting standards are associated with analysts' forecast accuracy and whether the strength of auditing and reporting standards moderates the association between board gender diversity and analysts' forecast accuracy.Design/methodology/approachThe sample covers 24,086 firm-year observations from 37 countries from 2009 to 2018. The data were obtained from various sources: earnings forecast data from the Institutional… Show more

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Cited by 8 publications
(1 citation statement)
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“…In the first stage, we estimated equation (4) to obtain PREDBDINDP , the predicted value of board independence, which was later included in the second-stage regression. In the first stage, equation (4), we included board size (BDSIZE) as the instrumental variable, augmented from corporate governance models particularly board independence (Pascual-Fuster and Crespí-Cladera, 2022) and gender diversity (Wan Ismail et al. , 2023).…”
Section: Discussion Of Resultsmentioning
confidence: 99%
“…In the first stage, we estimated equation (4) to obtain PREDBDINDP , the predicted value of board independence, which was later included in the second-stage regression. In the first stage, equation (4), we included board size (BDSIZE) as the instrumental variable, augmented from corporate governance models particularly board independence (Pascual-Fuster and Crespí-Cladera, 2022) and gender diversity (Wan Ismail et al. , 2023).…”
Section: Discussion Of Resultsmentioning
confidence: 99%