The Impact of Female Executives on the Quality and Comparability of Financial Statements: Evidence from the U.S.

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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Bibliographic Details
Main Authors: Xiang (Gail) Gao, Emmanuel Sequeira, Qifeng (Charles) Wu
Format: Article
Language:English
Published: Nicolaus Copernicus University in Toruń 2025-01-01
Series:Copernican Journal of Finance & Accounting
Subjects:
Financial Statement Comparability
gender
CFO
Online Access:https://apcz.umk.pl/CJFA/article/view/57636
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