Gender difference in CFO communication: Evidence from earnings calls

IF 3.3 3区管理学 Q1 BUSINESS, FINANCE

Journal of Accounting and Public Policy Pub Date : 2024-03-01 DOI:10.1016/j.jaccpubpol.2024.107193

Julia Klevak , Joshua Livnat , Kate Suslava

引用次数: 0

Abstract

We examine gender differences in the language of CFOs who participate in quarterly earnings calls. Female executives are more concise and less optimistic, are clearer, use fewer idioms or clichés, and provide more numbers in their speech compared to their male counterparts. These differences are associated with more positive immediate market reactions and correlate with CFOs’ overconfidence, conservatism, and ethical standards.

查看原文本刊更多论文

首席财务官沟通中的性别差异：财报电话会议的证据

我们研究了参加季度收益电话会议的首席财务官语言中的性别差异。与男性高管相比，女性高管的语言更简洁、更不乐观、更清晰，使用的成语或陈词滥调更少，提供的数字更多。这些差异与更积极的即时市场反应有关，并与首席财务官的过度自信、保守主义和道德标准相关。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Journal of Accounting and Public Policy Multiple-

CiteScore

4.80

自引率

2.80%

发文量

期刊介绍： The Journal of Accounting and Public Policy publishes research papers focusing on the intersection between accounting and public policy. Preference is given to papers illuminating through theoretical or empirical analysis, the effects of accounting on public policy and vice-versa. Subjects treated in this journal include the interface of accounting with economics, political science, sociology, or law. The Journal includes a section entitled Accounting Letters. This section publishes short research articles that should not exceed approximately 3,000 words. The objective of this section is to facilitate the rapid dissemination of important accounting research. Accordingly, articles submitted to this section will be reviewed within fours weeks of receipt, revisions will be limited to one, and publication will occur within four months of acceptance.