Journal article
Gender-Diverse Boards and Properties of Analyst Earnings Forecasts
Accounting Horizons, Vol.27(3), pp.511-538
2013
Abstract
Using a sample of 2,200 U.S. listed firm-year observations (2001-2007), this study shows a positive (negative) relation between gender diversity on corporate boards and analysts' earnings forecast accuracy (dispersion), after controlling for earnings quality, corporate governance, audit quality, stock price informativeness, and potential endogeneity. Our findings are important as they suggest that board diversity adds to the transparency and accuracy of financial reports such that earnings expectations are likely to be more accurate for these firms.
Details
- Title
- Gender-Diverse Boards and Properties of Analyst Earnings Forecasts
- Authors
- Ferdinand A. Gul (Author) - Monash University MalaysiaMarion Hutchinson (Author) - Queensland University of TechnologyKaren M. Y. Lai (Author) - Queensland University of Technology
- Publication details
- Accounting Horizons, Vol.27(3), pp.511-538
- Publisher
- American Accounting Association
- DOI
- 10.2308/acch-50486
- ISSN
- 1558-7975
- Organisation Unit
- University of the Sunshine Coast, Queensland; School of Business and Creative Industries
- Language
- English
- Record Identifier
- 99678895602621
- Output Type
- Journal article
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