{"corpus_id":154735625,"paper_sha":"bb0c00eec74f3f12e9c872b5180d668df850e61b","doi":"10.2308/ACCH.2010.24.1.25","arxiv_id":null,"pmid":null,"pmcid":null,"mag_id":2103978550,"dblp_id":null,"acl_id":null,"title":"CFO Gender and Accruals Quality","year":2010,"publication_date":"2010-03-12","venue":"","journal":{"name":"Accounting Horizons","pages":"25-39","volume":"24"},"journal_issn":null,"journal_title":null,"publication_types":[],"pubmed_pub_types":null,"s2_fields_of_study":["Business","Economics"],"reference_count":43,"citation_count":394,"influential_citation_count":39,"is_open_access":false,"arxiv_categories":null,"arxiv_license":null,"arxiv_journal_ref":null,"mesh_headings":null,"chemicals":null,"comments_corrections":null,"source_flags":1,"s2_open_access_pdf_url":null,"s2_open_access_landing_url":null,"s2_open_access_license":null,"s2_open_access_status":null,"pmc_open_access_pdf_url":null,"pmc_open_access_landing_url":null,"pmc_open_access_license":null,"pmc_open_access_status":null,"unpaywall_open_access_pdf_url":null,"unpaywall_open_access_landing_url":null,"unpaywall_open_access_license":null,"unpaywall_open_access_status":null,"abstract":"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.","claims":[{"public_id":"cl_abc7834cfbb6ad542638d6e0038d408d","status":"active","text":"Firms with female CFOs have higher accruals quality than firms with male CFOs.","confidence":0.98,"contributors":[{"id":1,"public_id":"12632b8b5f","public_label":"Anonymous (12632b8b5f)","roles":["extraction"],"url":"https://sah.borca.ai/u/12632b8b5f"}],"url":"https://sah.borca.ai/claims/cl_abc7834cfbb6ad542638d6e0038d408d"},{"public_id":"cl_e20ec09d5c1e2c485131d79769578aa9","status":"active","text":"Firms with female CFOs have lower absolute accrual estimation errors after controlling for other factors associated with accruals.","confidence":0.97,"contributors":[{"id":1,"public_id":"12632b8b5f","public_label":"Anonymous 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