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The Effect Of Ceo Gender On Real Earnings Management, Candice Luciano, Shan Wang
The Effect Of Ceo Gender On Real Earnings Management, Candice Luciano, Shan Wang
Honors Thesis
Real Earnings Management involves the deviation from normal business practices to manipulate financial statements. Previous research has shown how higher gender diversity in senior management has led to higher earnings quality, and how firms with female CFOs have less earnings management than male CFOs. This paper will build off previous research and further examine whether CEO gender affects real earnings management and if so, its effects on real earnings management. The main hypothesis of the paper is that the gender of the CEO will affect the extent of real earnings management of a firm; firms with male CEOs will see …