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Clikeman, Paul M.; Geiger, Marshall A.; O’Connell, Brendan

doi:10.1023/a:1012252922571

Cited by 52 publications

(10 citation statements)

References 64 publications

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“…The underlying argument is that, when men and women are socialized in the same work environment, gender differences in terms of ethics and values disappear (Gomez-Mejia, 1983;Harris, 1990). Clikeman et al (2001) found no difference in the setting of earnings manipulation between women and men.…”

Section: Gender and Earnings Managementmentioning

confidence: 98%

“…Those findings are consistent with gender socialization theory (GST), which explains that men and women may fundamentally experience different moral development due to their tendency to bring different sets of values to the workplace, which may lead to different ethical attitudes and behaviors between men and women. GST argues that men place more value on money, advancement, power and tangible measures of personal performance, while women are more concerned with harmonious relationships and helping people (Clikeman et al , 2001). On the other hand, there is the argument that gender differences in ethics and values disappear when men and women are socialized in the same work environment (Gomez-Mejia, 1983).…”

Section: Introductionmentioning

confidence: 99%

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Why are not men and women more alike? Gender and clawbacks in the trade-off between accrual and real activity earnings manipulation

Sari

Sholihin

Zuhrohtun

et al. 2023

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Purpose The purpose of this study is to examine the trade-off between accrual and real activity earnings manipulation by considering gender and punishment as one aspect of clawbacks. Design/methodology/approach To achieve the research objectives, experimental design research was used, involving 183 professional accountants in Indonesia. This was followed by interviews with board members of public companies in Indonesia. Findings After the adoption of clawbacks, the intention to manipulate accruals decreased more among women than among men. However, the possible unintended consequences of clawbacks, particularly an increase in real activity manipulation, did not differ between women and men. Originality/value There are still few studies that use experimental designs to examine the consequences of clawback. Our study is expected to provide a novel contribution to the literature on the consequences of clawbacks as we use an experimental method. Besides, previous research that tested the consequences of clawback, using both archival and experimental data, had not considered the gender aspect, thus prompting this study to fill the research gap related to the consequences of clawback adoption by including the gender variable.

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Section: Gender and Earnings Managementmentioning

confidence: 98%

Section: Introductionmentioning

confidence: 99%

Why are not men and women more alike? Gender and clawbacks in the trade-off between accrual and real activity earnings manipulation

Sari

Sholihin

Zuhrohtun

et al. 2023

View full text Add to dashboard Cite

show abstract

“…With this particular view, gender diversity has received more attention in business and academia in recent years. Therefore, an increasing number of studies illustrate the importance of gender in terms of business ethics and risk-taking behaviour, which eventually have an impact on the firm value (Clikeman et al, 2001). According to gender socialisation theory, gender roles are prescribed throughout childhood and with the help of social norms, it is reinforced over time.…”

Section: Gender Diversity On Board Of Directorsmentioning

confidence: 99%

Does Gender Diversity Moderate the Nexus Between Board Characteristics and Earnings Management?

Roy

Alfan

2022

AJBA

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Manuscript type: Research paper Research aims: This study examines the effect of board characteristics on earnings management and the moderating effect of gender diversity over this nexus by investigating 393 Bursa Malaysia listed companies from 2014 to 2018. Design/Methodology/Approach: This study applies the performance-adjusted Jones model (Dechow et al., 1996) and the performance-matched Jones model (Kothari et al., 2005) to measure accrual-based earnings management. Research findings: Based on the results, the agency theory fails to illustrate that board characteristics (i.e., defined by the attributes of board independence, board size, and non-CEO duality) are effective in reducing earnings management. On the other hand, the results show that gender diversity in independent directorship and board membership apparently reduces the level of earnings management. However, this research finds no significant moderating effect of gender diversity on the relationship between CEO duality and earnings management. Theoretical contribution/Originality: This study adds to the literature by demonstrating that the application of agency theory does not have a significant impact on reducing earnings management in the Malaysian context. Applying gender socialisation theory, the findings of this study show successful moderation of gender diversity in terms of reducing the level of earnings management. Practitioner/Policy implication: The results on gender diversity are likely of interest to policymakers to come up with regulations related to ensuring an increasing presence of female directors in the boardrooms to increase the board gender diversity. Research limitation: This study examines only three board characteristics under corporate governance, and measures only accrual-based earnings management. Moreover, the sample is restricted to only non-financial listed companies.

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“…The literature examining the role of gender in business ethics and risk-taking behaviors has grown tremendously over the past decade. Existing research suggests that CEO gender plays a crucial role in corporate choices relating to risk taking and ethics (Clikeman et al, 2001). This literature attributes differences between the male and female gender as the explanation for distinct corporate outcomes (Gilligan, 1982;Betz et al, 1989).…”

Section: Hypothesis Developmentmentioning

confidence: 99%

Earnings management: Are men from Mars and women from Venus?

Kumar

Ravi²

2022

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PurposeResearch on gender and finance finds that women chief executive officers (CEOs) are relatively risk-averse and more ethical than their male counterparts. These differences are often presented as reasons for lower earnings management by firms led by women. A strand of contrasting literature however finds the notions of women being risk-averse and ethical not necessarily true for women occupying top leadership positions as women successful in shattering the glass ceiling adopt behaviors like men. This study attempts to understand the differences between the ethical tendencies of the two genders by examining if CEO power impacts the relation between CEO gender and earnings management.Design/methodology/approachThe authors begin the analysis using standard regressions using the propensity score matched (PSM) samples and examine if CEO power mediates or amplifies relationship between CEO gender and earnings management. The authors use ordinary least squares (OLS) regression approach and instrumental variables (IV) estimation to address the endogeneity concerns.FindingsThis study’s results suggest that the relationship between CEO gender and earnings management is mediated by CEO power. The authors find that women CEOs with lower power engage in lower earnings management. However, women CEOs with more power tend to engage in greater levels of earnings management than their male counterparts.Originality/valueThis study contributes the finance literature by showing women leaders successful in occupying top leadership positions are not necessarily more risk averse and more ethical. Less powerful women CEOs are subjected to potentially higher levels of scrutiny and are forced into an environment where they have to be seen as ethical. However, powerful women face the same concerns as their male counterparts and not necessarily more ethical.

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Untitled

Cited by 52 publications

References 64 publications

Why are not men and women more alike? Gender and clawbacks in the trade-off between accrual and real activity earnings manipulation

Why are not men and women more alike? Gender and clawbacks in the trade-off between accrual and real activity earnings manipulation

Does Gender Diversity Moderate the Nexus Between Board Characteristics and Earnings Management?

Earnings management: Are men from Mars and women from Venus?

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