The Impact of Female Executives on the Quality and Comparability of Financial Statements: Evidence from the U.S.
In this article, we examine the impact of female CFOs on Financial Statement Comparability (FSC) in a U.S. setting. Using a sample of publicly traded U.S. firms between the years 1992 and 2023, we compare firms with female CFOs against those with male CFOs using pooled panel regressions. We also ex...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Nicolaus Copernicus University in Toruń
2025-01-01
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| Series: | Copernican Journal of Finance & Accounting |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/CJFA/article/view/57636 |
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