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Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle

Business and the Ethical Implications of Technology, 2019-12, Vol.160 (2), p.515-534 [Peer Reviewed Journal]

Springer Nature B.V. 2019 ;The Author(s) 2018 ;Journal of Business Ethics is a copyright of Springer, (2018). All Rights Reserved. © 2018. This work is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0167-4544 ;ISBN: 9783031187933 ;ISBN: 3031187938 ;EISSN: 1573-0697 ;EISBN: 9783031187940 ;EISBN: 3031187946 ;DOI: 10.1007/s10551-018-3918-y ;OCLC: 1350686746 ;LCCallNum: HF5387-5387.5

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  • Title:
    Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle
  • Author: Zalata, Alaa Mansour ; Ntim, Collins ; Aboud, Ahmed ; Gyapong, Ernest
  • Subjects: Business and Management ; Business Ethics ; Chief executive officers ; Chief executives ; Classification ; Companies ; Corporate governance ; Earnings ; Earnings management ; Education ; Ethics ; Executives (Business) ; Females ; Financial reporting ; Gender differences ; Governance ; Males ; Management ; Management techniques ; Original Paper ; Philosophy ; Propensity ; Quality of Life Research ; Risk aversion
  • Is Part Of: Business and the Ethical Implications of Technology, 2019-12, Vol.160 (2), p.515-534
  • Description: The question of whether females tend to act more ethically or risk-averse compared to males is an interesting ethical puzzle. Using a large sample of US firms over the 1992-2014 period, we investigate the effect that the gender of a chief executive officer (CEO) has on earnings management using classification shifting. We find that the pre-Sarbanes-Oxley (SOX) Act period was characterized by high levels of classification shifting by both female and male CEOs, but the magnitude of such practices is, surprisingly, significantly higher in firms with female CEOs than in those with male CEOs. By contrast, our results suggest that following the passage of the punitive SOX Act, classification shifting by female CEOs declined significantly, whilst it remained pervasive in firms with male CEOs. This suggests that the observable differences in financial reporting behavior between male and female CEOs seem to be because female CEOs are more risk-averse, but not necessarily more ethically sensitive than their male counterparts are. The central tenets of our findings remain unchanged after several additional checks, including controlling for alternative earnings management techniques, corporate governance mechanisms, CEO and chief financial officer characteristics and propensity score-matching.
  • Publisher: Switzerland: Springer
  • Language: English
  • Identifier: ISSN: 0167-4544
    ISBN: 9783031187933
    ISBN: 3031187938
    EISSN: 1573-0697
    EISBN: 9783031187940
    EISBN: 3031187946
    DOI: 10.1007/s10551-018-3918-y
    OCLC: 1350686746
    LCCallNum: HF5387-5387.5
  • Source: ProQuest One Psychology
    AUTh Library subscriptions: ProQuest Central
    Springer OA刊
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