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Getting to the Bottom Line: An Exploration of Gender and Earnings Quality

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  • Gopal Krishnan
  • Linda Parsons

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    Abstract

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    File URL: http://hdl.handle.net/10.1007/s10551-006-9314-z
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    Bibliographic Info

    Article provided by Springer in its journal Journal of Business Ethics.

    Volume (Year): 78 (2008)
    Issue (Month): 1 (March)
    Pages: 65-76

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    Handle: RePEc:kap:jbuset:v:78:y:2008:i:1:p:65-76

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    Web page: http://www.springerlink.com/link.asp?id=100281

    Related research

    Keywords: earnings quality; gender; diversity; ethics; conservatism;

    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
    2. Burgstahler, David & Dichev, Ilia, 1997. "Earnings management to avoid earnings decreases and losses," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 99-126, December.
    3. Leuz, Christian & Nanda, Dhananjay & Wysocki, Peter D., 2003. "Earnings management and investor protection: an international comparison," Journal of Financial Economics, Elsevier, vol. 69(3), pages 505-527, September.
    4. Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "The effect of international institutional factors on properties of accounting earnings," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 1-51, February.
    5. Bhattacharya, Utpal & Daouk, Hazem & Welker, Michael, 2003. "The World Price of Earnings Opacity," Working Papers 127185, Cornell University, Department of Applied Economics and Management.
    6. Kormendi, Roger & Lipe, Robert, 1987. "Earnings Innovations, Earnings Persistence, and Stock Returns," The Journal of Business, University of Chicago Press, vol. 60(3), pages 323-45, July.
    7. Beaver, William H. & Engel, Ellen E., 1996. "Discretionary behavior with respect to allowances for loan losses and the behavior of security prices," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 177-206, October.
    8. Degeorge, Francois & Patel, Jayendu & Zeckhauser, Richard, 1999. "Earnings Management to Exceed Thresholds," The Journal of Business, University of Chicago Press, vol. 72(1), pages 1-33, January.
    9. Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 85-107, April.
    10. Collins, Daniel W. & Kothari, S. P., 1989. "An analysis of intertemporal and cross-sectional determinants of earnings response coefficients," Journal of Accounting and Economics, Elsevier, vol. 11(2-3), pages 143-181, July.
    11. Holthausen, Robert W. & Watts, Ross L., 2001. "The relevance of the value-relevance literature for financial accounting standard setting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 3-75, September.
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    Citations

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    Cited by:
    1. Stefanescu Cristina Alexandra, 2011. "Do Corporate Governance “Actors”’ Features Affect Banks’ Value? – Evidence From Romania," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 6(2), pages 136-150, August.
    2. Jerry Sun & Guoping Liu & George Lan, 2011. "Does Female Directorship on Independent Audit Committees Constrain Earnings Management?," Journal of Business Ethics, Springer, vol. 99(3), pages 369-382, March.
    3. Lam, Kevin C.K. & McGuinness, Paul B. & Vieito, João Paulo, 2013. "CEO gender, executive compensation and firm performance in Chinese‐listed enterprises," Pacific-Basin Finance Journal, Elsevier, vol. 21(1), pages 1136-1159.
    4. Francis, Bill & Hasan, Iftekhar & Park, Jong Chool & Wu, Qiang, 2014. "Gender differences in financial reporting decision-making: Evidence from accounting conservatism," Research Discussion Papers 1/2014, Bank of Finland.
    5. Réal Labelle & Rim Makni Gargouri & Claude Francoeur, 2010. "Ethics, Diversity Management, and Financial Reporting Quality," Journal of Business Ethics, Springer, vol. 93(2), pages 335-353, May.
    6. Rosario Vázquez-Carrasco & Ma. López-Pérez & Edgar Centeno, 2012. "A qualitative approach to the challenges for women in management: are they really starting in the 21st century?," Quality & Quantity: International Journal of Methodology, Springer, vol. 46(5), pages 1337-1357, August.
    7. Khan, Walayet A. & Vieito, João Paulo, 2013. "Ceo gender and firm performance," Journal of Economics and Business, Elsevier, vol. 67(C), pages 55-66.
    8. Jingwen Ge, 2013. "Gender issues of financial analysts," Post-Print dumas-00934606, HAL.
    9. Dr. Mohammad Hossein & Vadiei Nowghabi & Saleh Anbarani, 2012. "Survey Effect Of Gender And Field Of Study On Students' Judegment Of The Morality Of Earnings Management," Far East Journal of Marketing and Management, Far East Research Centre, vol. 2(2), pages 12-26, April.
    10. Stefanescu Cristina Alexandrina, 2013. "How do board of directors affect corporate governance disclosure? – the case of banking system," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 16(47), pages 127-146, March.

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