Gender-diverse boards and properties of analyst earnings forecasts

Gul, Ferninand A., Hutchinson, Marion R., & Lai, Karen (2013) Gender-diverse boards and properties of analyst earnings forecasts. Accounting Horizons, 27(3), pp. 511-538.

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Abstract

Using a sample of 2,200 US listed firm year observations (2001-2007)this study shows a positive (negative) relation between female participation in 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.

Impact and interest:

9 citations in Scopus
4 citations in Web of Science®
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ID Code: 59737
Item Type: Journal Article
Refereed: Yes
Keywords: Women on boards, Analysts Earnings Forecast accuracy
DOI: 10.2308/acch-50486
ISSN: 0888-7993
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Deposited On: 06 May 2013 22:08
Last Modified: 08 May 2014 22:30

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