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The effects of female executives on financial statement comparability

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  • Zehao Yan
  • Xianfeng Zhang
  • Suyi Liu

Abstract

This study uses data from China to investigate the impact of female executives' proportion on a firm's financial statement comparability. We find that having female executives can improve a firm's financial statement comparability, particularly in the presence of a key female executive. Furthermore, we find that female executives improve firms' corporate governance and internal control quality, which in turn enhances financial statement comparability. Importantly, this impact exists only in large firms, non‐state‐owned firms, and firms domiciled in mature markets. Overall, our study reveals this mechanism and examines the conditions under which gender‐specific characteristics can affect corporate accounting quality.

Suggested Citation

  • Zehao Yan & Xianfeng Zhang & Suyi Liu, 2023. "The effects of female executives on financial statement comparability," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 44(6), pages 3500-3517, September.
    • Handle: RePEc:wly:mgtdec:v:44:y:2023:i:6:p:3500-3517
    DOI: 10.1002/mde.3892
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