SYNOPSIS: The authors examine the association between chief financial officer (hereafter, CFO) gender and the quality of accruals. Based on findings in prior research on gender differences in a variety of decision settings—risk-taking attitudes, financial judgments, and regulatory compliances—they hypothesize that firms with female CFOs will have higher quality of accruals. The empirical findings, based on a sample of 1,559 (1,222) firms in 2005 (2004), support this hypothesis. The study shows that companies with female CFOs have lower performance-matched absolute discretionary accruals and lower absolute accrual estimation errors, after controlling for other factors that prior research has shown to be associated with accruals.
Skip Nav Destination
Research Article| March 01 2010
CFO Gender and Accruals Quality
Lewis F. Davidson;
Dasaratha V. Rama;
Accounting Horizons (2010) 24 (1): 25–39.
- Views Icon Views
- Share Icon Share
- Search Site
Abhijit Barua, Lewis F. Davidson, Dasaratha V. Rama, Sheela Thiruvadi; CFO Gender and Accruals Quality. Accounting Horizons 1 March 2010; 24 (1): 25–39. doi: https://doi.org/10.2308/acch.2010.24.1.25
Download citation file: