The impact of CEO gender on earnings management: evidence from China
The impact of CEO gender on earnings management is examined using data from Chinese publicly traded companies from 2015 to 2020. According to the findings of this research, female CEOs have no significant impact on accrual-based earnings management, but are significantly negatively correlated with r...
| Main Author: | |
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2022
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| Online Access: | https://eprints.nottingham.ac.uk/67729/ |
| _version_ | 1848800444645638144 |
|---|---|
| author | Sun, Jingyi |
| author_facet | Sun, Jingyi |
| author_sort | Sun, Jingyi |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | The impact of CEO gender on earnings management is examined using data from Chinese publicly traded companies from 2015 to 2020. According to the findings of this research, female CEOs have no significant impact on accrual-based earnings management, but are significantly negatively correlated with real activity-based earnings management. In general, disparities in CEO gender have an impact on earnings management as gender-related personal characteristics like risk appetite, morality, and self-confidence can influence female and male executives' decision-making tendencies. |
| first_indexed | 2025-11-14T20:51:40Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-67729 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T20:51:40Z |
| publishDate | 2022 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-677292023-04-25T14:26:47Z https://eprints.nottingham.ac.uk/67729/ The impact of CEO gender on earnings management: evidence from China Sun, Jingyi The impact of CEO gender on earnings management is examined using data from Chinese publicly traded companies from 2015 to 2020. According to the findings of this research, female CEOs have no significant impact on accrual-based earnings management, but are significantly negatively correlated with real activity-based earnings management. In general, disparities in CEO gender have an impact on earnings management as gender-related personal characteristics like risk appetite, morality, and self-confidence can influence female and male executives' decision-making tendencies. 2022-03-10 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/67729/1/20225414_BUSI4153_2021_22.pdf Sun, Jingyi (2022) The impact of CEO gender on earnings management: evidence from China. [Dissertation (University of Nottingham only)] |
| spellingShingle | Sun, Jingyi The impact of CEO gender on earnings management: evidence from China |
| title | The impact of CEO gender on earnings management: evidence from China |
| title_full | The impact of CEO gender on earnings management: evidence from China |
| title_fullStr | The impact of CEO gender on earnings management: evidence from China |
| title_full_unstemmed | The impact of CEO gender on earnings management: evidence from China |
| title_short | The impact of CEO gender on earnings management: evidence from China |
| title_sort | impact of ceo gender on earnings management: evidence from china |
| url | https://eprints.nottingham.ac.uk/67729/ |