Earnings Quality in Private SMEs: Do CEO Demographics Matter?

被引：32

作者：

Belot, Francois ^{[1
,2
]}

Serve, Stephanie ^{[3
,4
]}

机构：

[1] Univ Cergy Pontoise, Finance, Cergy, France

[2] THEMA, Paris, France

[3] UPEC, Finance, Creteil, France

[4] IRG, Paris, France

来源：

JOURNAL OF SMALL BUSINESS MANAGEMENT | 2018年 / 56卷

关键词：

FINANCIAL-REPORTING QUALITY; GENDER-DIFFERENCES; CFO GENDER; CORPORATE-FINANCE; CREDIT EVIDENCE; UPPER ECHELONS; MANAGEMENT; PERFORMANCE; OWNERSHIP; ACCRUALS;

D O I：

10.1111/jsbm.12375

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

This study investigates the impact of CEO demographics on earnings quality for private SMEs. Using a 2012 sample of 30,476 French firms, we first find strong empirical support for a gender effect: female-run firms engage in less earnings management than do male-run firms. This result is consistent with female CEOs being more risk averse than their male counterparts are when making financial decisions. Second, CEO age is negatively correlated with the magnitude of discretionary accruals, and the relationship between gender and earnings quality is stronger for older CEOs. Overall, our findings suggest that CEO demographics affect the quality of accounting information.

引用

页码：323 / 344

页数：22

共 50 条

[1] Do CEO demographics explain cash holdings in SMEs?
Orens, Raf
Reheul, Anne-Mie
[J]. EUROPEAN MANAGEMENT JOURNAL, 2013, 31 (06) : 549 - 563
[2] Do management control systems in SMEs reflect CEO demographics?
Reheul, Anne-Mie
Jorissen, Ann
[J]. JOURNAL OF SMALL BUSINESS AND ENTERPRISE DEVELOPMENT, 2014, 21 (03) : 470 - +
[3] Do owner-manager demographics in SMEs matter for corporate social responsibility?
Cera, Gentjan
Khan, Khurram Ajaz
Blahova, Andrea
Belas, Jaroslav, Jr.
[J]. EQUILIBRIUM-QUARTERLY JOURNAL OF ECONOMICS AND ECONOMIC POLICY, 2022, 17 (02): : 511 - 531
[4] Do CEO Characteristics Impact a Company's Earnings Quality?
Cherkasova, Victoria
Markina, Valeria
[J]. MONTENEGRIN JOURNAL OF ECONOMICS, 2021, 17 (02) : 207 - 225
[5] CEO profile and earnings quality
Tri Tri Nguyen
Chau Minh Duong
Narendran, Sunitha
[J]. REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING, 2021, 56 (03) : 987 - 1025
[6] CEO reputation and earnings quality
Francis, Jennifer
Huang, Allen H.
Rajgopal, Shivaram
Zang, Amy Y.
[J]. CONTEMPORARY ACCOUNTING RESEARCH, 2008, 25 (01) : 109 - +
[7] CEO profile and earnings quality
Tri Tri Nguyen
Chau Minh Duong
Sunitha Narendran
[J]. Review of Quantitative Finance and Accounting, 2021, 56 : 987 - 1025
[8] Do measures of college quality matter? The effect of college quality on graduates' earnings
Zhang, L
[J]. REVIEW OF HIGHER EDUCATION, 2005, 28 (04): : 571 - +
[9] The association between CEO incentive rewards and earnings management Do institutional features matter?
Jouber, Habib
Fakhfakh, Hamadi
[J]. EUROMED JOURNAL OF BUSINESS, 2014, 9 (01) : 18 - 36
[10] Do powerful CEOs matter for earnings quality? Evidence from Bangladesh
Arif, H. M.
Mustapha, Mohd Zulkhairi
Jalil, Azlina Abdul
[J]. PLOS ONE, 2023, 18 (01):

← 1 2 3 4 5 →