Gender differences and managerial earnings forecast bias: Are female executives less overconfident than male executives?

Gender differences and managerial earnings forecast bias: Are female executives less overconfident than male executives?

© 2018 Elsevier B.V. This study examines whether firms with female executives forecast company earnings more conservatively. Consistent with the selectivity hypothesis, the results reveal firms with female CEOs tend to make conservative earnings forecasts in a perceived positive situation and firms...

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Main Author: Ravi Lonkani
Format: Journal
Published: 2019
Subjects:
Business, Management and Accounting
Economics, Econometrics and Finance
Online Access:https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85058053064&origin=inward
http://cmuir.cmu.ac.th/jspui/handle/6653943832/63593
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Institution: Chiang Mai University
id th-cmuir.6653943832-63593
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spelling th-cmuir.6653943832-635932019-03-18T02:22:30Z Gender differences and managerial earnings forecast bias: Are female executives less overconfident than male executives? Ravi Lonkani Business, Management and Accounting Economics, Econometrics and Finance © 2018 Elsevier B.V. This study examines whether firms with female executives forecast company earnings more conservatively. Consistent with the selectivity hypothesis, the results reveal firms with female CEOs tend to make conservative earnings forecasts in a perceived positive situation and firms with a higher percentage of female directors on the board are more likely to forecast earnings conservatively in a perceived negative situation. The conservativeness of female executives is not caused by lower management ability. This conservative behavior is not caused by personal factors such as military status, level of education, or area of study. 2019-03-18T02:21:28Z 2019-03-18T02:21:28Z 2019-03-01 Journal 18736173 15660141 2-s2.0-85058053064 10.1016/j.ememar.2018.11.012 https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85058053064&origin=inward http://cmuir.cmu.ac.th/jspui/handle/6653943832/63593
institution Chiang Mai University
building Chiang Mai University Library
country Thailand
collection CMU Intellectual Repository
topic Business, Management and Accounting
Economics, Econometrics and Finance
spellingShingle Business, Management and Accounting
Economics, Econometrics and Finance
Ravi Lonkani
Gender differences and managerial earnings forecast bias: Are female executives less overconfident than male executives?
description © 2018 Elsevier B.V. This study examines whether firms with female executives forecast company earnings more conservatively. Consistent with the selectivity hypothesis, the results reveal firms with female CEOs tend to make conservative earnings forecasts in a perceived positive situation and firms with a higher percentage of female directors on the board are more likely to forecast earnings conservatively in a perceived negative situation. The conservativeness of female executives is not caused by lower management ability. This conservative behavior is not caused by personal factors such as military status, level of education, or area of study.
format Journal
author Ravi Lonkani
author_facet Ravi Lonkani
author_sort Ravi Lonkani
title Gender differences and managerial earnings forecast bias: Are female executives less overconfident than male executives?
title_short Gender differences and managerial earnings forecast bias: Are female executives less overconfident than male executives?
title_full Gender differences and managerial earnings forecast bias: Are female executives less overconfident than male executives?
title_fullStr Gender differences and managerial earnings forecast bias: Are female executives less overconfident than male executives?
title_full_unstemmed Gender differences and managerial earnings forecast bias: Are female executives less overconfident than male executives?
title_sort gender differences and managerial earnings forecast bias: are female executives less overconfident than male executives?
publishDate 2019
url https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85058053064&origin=inward
http://cmuir.cmu.ac.th/jspui/handle/6653943832/63593
_version_ 1681425924065591296

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