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Earnings Quality in Private SMEs: Do CEO Demographics Matter?

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  • François Belot
  • Stéphanie Serve

Abstract

This study investigates the impact of CEO demographics on earnings quality for private SMEs. Using a 2012 sample of 30,476 French firms, we first find strong empirical support for a gender effect: female‐run firms engage in less earnings management than do male‐run firms. This result is consistent with female CEOs being more risk averse than their male counterparts are when making financial decisions. Second, CEO age is negatively correlated with the magnitude of discretionary accruals, and the relationship between gender and earnings quality is stronger for older CEOs. Overall, our findings suggest that CEO demographics affect the quality of accounting information.

Suggested Citation

  • François Belot & Stéphanie Serve, 2018. "Earnings Quality in Private SMEs: Do CEO Demographics Matter?," Journal of Small Business Management, Taylor & Francis Journals, vol. 56(S1), pages 323-344, March.
    • Handle: RePEc:taf:ujbmxx:v:56:y:2018:i:s1:p:323-344
    DOI: 10.1111/jsbm.12375
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    Cited by:

    1. Dhouha Bouaziz, 2024. "Does the CEO’s Entrenchment Affect the Financial Communication Quality? Empirical Evidence from France," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(1), pages 107-133, January.
    2. Sha, Yezhou & Shah, Syed Ghulam Meran & Sarfraz, Muddassar, 2023. "Short selling and SME irregular CEO succession: Witnessing the moderating role of earnings management," International Review of Economics & Finance, Elsevier, vol. 85(C), pages 163-173.
    3. Felix Schumann & Toni W. Thun & Tobias Dauth & Henning Zülch, 2024. "Does top management team diversity affect accounting quality? Empirical evidence from Germany," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(1), pages 137-175, March.
    4. Zouhour El Abiad & Rebecca Abraham & Hani El-Chaarani & Yahya Skaf & Ruaa Omar Binsaddig & Syed Hasan Jafar, 2024. "The Impact of CEO Characteristics on the Financial Performance of Family Businesses Listed in the Euronext Exchange," JRFM, MDPI, vol. 17(3), pages 1-21, March.

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