NDLI: Getting to the Bottom Line: An Exploration of Gender and Earnings Quality

Content Provider	Springer Nature Link
Author	Krishnan, Gopal V. Parsons, Linda M.
Copyright Year	2007
Abstract	For stakeholders, such as investors and lenders, to appropriately assess a company’s financial performance, the reported accounting earnings must closely reflect the economic reality of the organization’s financial activity throughout the reporting period. The degree to which reported earnings capture economic reality is called earnings quality. Managers have an ethical obligation to report high quality earnings to interested stakeholders in a timely matter. Accounting research has identified conditions within an organization, such as management compensation contracts and pending litigation that can impact earnings quality. We extend this line of research by exploring whether another characteristic of an organization, gender diversity in senior management, influences the quality of reported earnings. Companies with more women in senior management are found to be more profitable and have higher stock returns after initial public offerings than those with fewer women in the management ranks. Our findings suggest that the improved bottom line for companies with more women senior executives is not produced through the management of earnings or lower quality earnings. Instead, earnings quality is positively associated with gender diversity in senior management.
Starting Page	65
Ending Page	76
Page Count	12
File Format	PDF
ISSN	01674544
Journal	Journal of Business Ethics
Volume Number	78
Issue Number	1-2
e-ISSN	15730697
Language	English
Publisher	Springer Netherlands
Publisher Date	2007-03-17
Publisher Place	Dordrecht
Access Restriction	One Nation One Subscription (ONOS)
Subject Keyword	earnings quality gender diversity ethics conservatism Quality of Life Research Management Economic Growth Ethics
Content Type	Text
Resource Type	Article
Subject	Arts and Humanities Business and International Management Law Economics and Econometrics

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4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
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