Gender-diverse boards and properties of analyst earnings forecasts

Gul, Ferdinand A., Hutchinson, Marion and Lai, Karen M. Y. 2013, Gender-diverse boards and properties of analyst earnings forecasts, Accounting horizons, vol. 27, no. 3, pp. 511-538, doi: 10.2308/acch-50486.

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Title Gender-diverse boards and properties of analyst earnings forecasts
Author(s) Gul, Ferdinand A.ORCID iD for Gul, Ferdinand A.
Hutchinson, Marion
Lai, Karen M. Y.ORCID iD for Lai, Karen M. Y.
Journal name Accounting horizons
Volume number 27
Issue number 3
Start page 511
End page 538
Total pages 28
Publisher American Accounting Association
Place of publication Sarasota, Fla.
Publication date 2013-09-01
ISSN 0888-7993
Keyword(s) Social Sciences
Business, Finance
Business & Economics
corporate governance
board gender diversity
analyst forecast properties
Summary Using a sample of 2,200 U.S. listed firm-year observations (2001-2007), this study shows a positive (negative) relation between gender diversity on corporate boards and analysts' earnings forecast accuracy (dispersion), after controlling for earnings quality, corporate governance, audit quality, stock price informativeness, and potential endogeneity. Our findings are important as they suggest that board diversity adds to the transparency and accuracy of financial reports such that earnings expectations are likely to be more accurate for these firms.
Language eng
DOI 10.2308/acch-50486
Field of Research 150103 Financial Accounting
1501 Accounting, Auditing And Accountability
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©2013, American Accounting Association
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Document type: Journal Article
Collections: Faculty of Business and Law
Department of Accounting
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