The Impact of CFO Gender in Financial Reporting Conservatism

• Main Authors: Sin-Yi Ke, 柯欣儀
• Other Authors: 作者未提供
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/22321609421109384413

碩士 === 銘傳大學 === 會計學系碩士班 === 102 === Due to the existence of significant gender differences in the information processing and risk tolerance in the Psychology and Behavioral Economics studies. And as time progresses, the proportion of female top managers increase gradually. Therefore, this study aims to investigate the impact of CFO gender in financial reporting conservatism. The research sample focuses on listed companies and OTC-listed companies in Taiwan during 2009-2012. The research uses Piot et al. (2011) model to measure the non-conditional conservative. On the other way, the study uses Basu (1997), Ball and Shivakumar (2005) model to measure conditional conservatism. The empirical results show that female CFO is not more conservative than male CFO in financial reporting. Furthermore, this study uses subjective judgment to identify CFO gender since the protection of the Personal Information Protection Act in Taiwan, therefore, the resulting measurement error would be the main limitation of this study.