CEO/CFO characteristics and financial reporting quality: A review

A Habib, M Hossain - Research in Accounting Regulation, 2013 - Elsevier
This study reviews the literature on the association between different facets of CEO/CFO
characteristics and the properties of accounting information. The review is organized around …

Does board gender diversity really improve firm performance? Evidence from Greek listed firms

SE Arvanitis, EG Varouchas… - Journal of Risk and …, 2022 - mdpi.com
In recent decades, the contribution of board gender diversity to corporate performance has
drawn the interest of researchers, politicians and regulators. This paper examines whether …

Gender differences and managerial earnings forecast bias: Are female executives less overconfident than male executives?

R Lonkani - Emerging Markets Review, 2019 - Elsevier
This study examines whether firms with female executives forecast company earnings more
conservatively. Consistent with the selectivity hypothesis, the results reveal firms with female …

The effect of personality characteristics of financial and executive directors on the quality of financial reporting

S Modaresi, M Nazaripour - European Online Journal of …, 2013 - european-science.com
This research is to investigate different aspects of personality Characteristics of financial and
executive directors and their impacts on accounting information. This research is organized …

[引用][C] CEO/CFO 特质与财务报告质量文献综述

刘建伟 - 湖南财政经济学院学报, 2014