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

• 主要作者: Ravi Lonkani
• 格式: 雜誌
• 出版: 2019
• 主題: Business, Management and Accounting; Economics, Econometrics and Finance
• 在線閱讀: https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85058053064&origin=inward; http://cmuir.cmu.ac.th/jspui/handle/6653943832/63593

© 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...